Real estate taxes on closing, rental property sale

[RU2]

On property sale in 2018, one of the items deducted from my gross proceeds was real estate taxes (Illinois pays taxes in arrears, so, effectively, I paid real estate tax twice in 2018, once for 2017 and once to the seller on account for 2018).

Is that closing real estate tax deduction deducted on the capital gains worksheet or do I move it over to regular Sch E property expenses?

[Critter · Accepted solution]

RE  Taxes for whatever tax year they apply to that are  paid at closing goes on the Sch E only ... it is not a cost of sale for the Sch D.