Deductions & credits

Note in order to be deductible, the property tax payment must be made in the tax year for which the return is being filed and the tax paid must have been assessed in that tax year or in a prior tax year (i.e., payments that have not yet been officially assessed are not deductible).

 

See https://www.irs.gov/pub/irs-pdf/i1040sca.pdf

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