My spouse paid BOTH her (overdue) 2022 car registration assessment tax along with her regular 2023 car assessment tax in the tax year 2023. Can we deduct BOTH of these annual assessment taxes for the 2023 tax year return? This is a very different question than forgetting to include a paid tax for a previous return.
Turbotax FAQ states "To be deductible, a value-based auto registration fee also has to be assessed on an annual basis. What matters here is the frequency with which the tax is charged to you, not the frequency with which it's actually collected. A state could collect half of the fee every six months, for example, or allow you to pay two years' worth of fees at a time, but you can still take a deduction as long as the fees are assessed on a per-year basis." HOWEVER, I THINK THIS SEEMS UNCLEAR about which year to take the deduction, the year due, or the year paid?
Thanks in advance.
