You can only deduct what you paid so enter the bill less what the seller paid at closing.
Per IRS
Publication 17 Chapter 22, page 153: Division of real estate taxes between buyers
and sellers.
- If you bought or sold real estate
during the year, the real estate taxes must
be divided between the buyer and the seller.
- The buyer and the seller must divide the real
estate taxes according to the number of days in
the real property tax year (the period to which
the tax is imposed relates) that each owned the
property.
- The seller is treated as paying the
taxes up to, but not including, the date of sale.
- The buyer is treated as paying the taxes beginning
with the date of sale. This applies regardless
of the lien dates under local law.
- Generally,
this information is included on the settlement
statement provided at the closing.
[Answer edited to include IRS verbiage 1-23-17 8:17 am PST]
