Can I deduct real estate taxes paid via escrow in 2019, even if the lender did not pay them until 2020?

[rd527]

I refinanced in October of 2019, and my new lender did not pay my property taxes until January 2020. I paid this amount via escrow in 2019. Can I still deduct them on my 2019 return even though they do not show on my 2019 1098 form?

[KathrynG3 · Accepted solution]

No. You can only deduct them after your lender has paid them. 

Please see Can I deduct property (real estate) taxes? to learn more. This situation is specifically mentioned toward the end of the article.

Per page 7 of the 2019 Schedule A instructions, only taxes paid in 2019 can be deducted for 2019.