Can I deduct property taxes I paid in 2016 that were credited by seller at closing (April 2016)?

[space7dog]

I paid $3,102 in 2016

Taxes are in arrears, so taxes paid were for 2015

I bought in 2016 and did not own in 2015

At closing:

Taxes credited by seller for 2015 ($2,711)

Taxes credited by seller for pro-rated 2016 ($1,574)

[MargaretL · Accepted solution]

No, you cannot deduct real estate taxes paid that were applicable to the time before the closing date.  In fact, the seller can deduct real estate tax that YOU paid. For federal income tax purposes, the seller is treated as paying the property taxes up to, but not including, the date of sale. You (the buyer) are treated as paying the taxes beginning with the date of sale.

[nsrende]

I believe this answer is incorrect for taxes paid in arrears (certain astates, such as Illinois) The answer is misleading