Can I deduct delinquent real estate taxes I paid on an inherited home?

[Dougie]

My mother passed away in 2017, leaving behind a $100k delinquent real estate tax bill.  After the house was transferred to my name, I took out a mortgage to pay for those taxes.  Am I allowed to deduct that on my 2017 tax return.  The taxes were from 1997-2017.

[Critter · Accepted solution]

Wow ... yes you can. 

[Dougie]

Wow is right.... the total with interest was $220k, which I know you can’t deduct the interest.  I’ve tried looking through the IRS code and I can’t find any exact situation like this to be sure.  I’ve found that you can deduct delinquent taxes in the year you’ve paid and I’ve found that you can’t deduct delinquent taxes on a house you purchased but nothing about an inherited home.  This would obviously be a huge benefit so I’m really hoping I can.  Is there a limit to how much you can deduct?  I know it’s $10k in 2018 but I can’t find any limit in 2017.

[Critter]

There is no limit in 2017 ... good thing it happened last year.
And you can deduct mortgage interest on a second home subject to the limitations...
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p936">https://www.irs.gov/publications/p936</a>