when you sold the house because the taxes are a year in arrears you were charged an amount for the unpaid taxes that will be paid by the buyers. it was your liability so you get a deduction.
when you bought the house, again because taxes were in arrears, you will be the ones actually paying the tax bill so you got a credit on the closing statement. the credit is to offset the taxes you will pay for the period you did not own the property. so in the year you pay those taxes, reduce your tax deduction by the credit.
part of the credit could be for 2020 taxes due in 2021 but payable after the date you closed
part or all of the credit would be for the 2021 taxes payable in 2022
so if 2020 taxes were taken out of your escrow account in 2021 offset them by the credit for that period. any excess paid is deductible
in 2022 you will offset the taxes paid for 2021 by the credit you received for that year.
amounts deposited into escrow are not deductible. it is only when they are taken out to pay the tax bill that you are entitled to a deduction
I've never heard of the entire mortgage payment being escrowed only the parts taken out of the monthly payments for taxes and insurance,
