I am selling a rental this year and will be paying a proration for this year’s taxes at closing. I also paid last year’s taxes in Jan 2018. Can I list both ants on Sch E?

[TomD8 · Accepted solution]

As the seller, you are responsible for and can deduct the property taxes that cover the time period up to, but not including, the date of closing.  If your prorated payment corresponds to that time period, you can deduct it on this year's return.  If the taxes are for a rental property, they are deducted as a rental expense on Schedule E.