Line 6 of schedule A includes property tax of primary residence as well as property tax of investment property?

[SweetieJean]

A rental property?

[pk · Accepted solution]

Schedule A  allows only property taxes for  main residence and one 2nd / vacation home. Rental property accounts for property taxes  on schedule-E. Other investment property such as land  includes the property taxes etc. under suspended losses to be reconciled  when the property is disposed off  ( behaves like a change in  adjusted basis )

[TaxGuyBill]

Mortgages are limited to 2 residences, but you can deduct unlimited Real Estate taxes.

If "investment property" means rental property, those taxes go on Schedule E.

If it is just vacant land held for investment, I think you need to file an election to add the taxes to Basis.
<a rel="nofollow" target="_blank" href="https://www.law.cornell.edu/cfr/text/26/1.266-1">https://www.law.cornell.edu/cfr/text/26/1.266-1</a>

[pk]

I stand corrected for tax year 2017 but 2018  is expected to be very different