@Anonymous_ wrote:
Per Section 164, real estate taxes are deductible in the tax year in which they are paid.
https://www.law.cornell.edu/uscode/text/26/164
It is my understanding that real property taxes are only deductible when paid by the person against whom they are assessed. In this case, the taxes were assessed against the father. If the father had sold the property, the father certainly could have deducted them when paid. But the child can't deduct taxes that were assessed to the father and apportioned to the time when the father owned the home.
My justification for this argument is in general, the rules for allocating the property taxes when property is sold (see publication 523 page 17. https://www.irs.gov/pub/irs-pdf/p523.pdf)
And more specifically, 26 CFR § 1.164-1 and § 1.164-6
https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRc4930337f38ecf...
Specifically paragraph § 1.164-1(a)
"In general, taxes are deductible only by the person upon whom they are imposed. "
and paragraph 1.164-6(d)(3)
"Persons considered liable for tax. Where the tax is not a liability of any person, the person who holds the property at the time the tax becomes a lien on the property shall be considered liable for the tax."
