If I made a large payment in 2023 for past due property and/or school taxes, can I itemize that?

[hattietavares]

We've always taken the standard deduction in the past, but this is the first year where itemizing might make sense, and it's not clear what we can list in this case.

[xmasbaby0]

You can enter the amount you paid for property tax in 2023.   It is not important what year the payment was "for"----only that you paid it in 2023.  But remember that no matter how big that payment was, your deduction for SALT (state and local taxes) is capped at $10,000.   

[Mike9241]

it may not matter but any penalties and interest included are not deductible.