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Investors & landlords
You period of personal use for the old home ended when you put the old home on the market to rent. At that point in time, you converted the old home from personal use to a rental activity. Property taxes for the period the old home was used as personal are itemized deductions in the section Deductions & Credits>>Your Home>>Property Taxes. Property taxes for the period the old home was a rental property are deducted as rental expenses in the section Income>>Rental Properties and Royalties (Schedule E).
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‎June 19, 2020
11:54 AM