My property taxes are not listed on my form 1098, how to determine the amount to deduct?

[KateK123]

Hi there, it might be a rookie question but I am confused and I will appreciate your help.

I don’t pay my property taxes through escrow, and the amount is not listed on my form 1098.

In 2021 I payed 50% of the tax bill for the tax year 2020/2021 (in April 2021) and 50% of the tax bill for the tax year 2021/2022 (in October 2021). Should I deduct these two payments when doing my taxes for 2021?
Or should I deduct property taxes for the tax year 2021/2022 (50% already payed in October 2021 and 50% is still outstanding, I’ll pay it in a month or two, in spring 2022)?

I live in Santa Clara county, CA. It is a primary residence

[LenaH · Accepted solution]

The amount deductible for 2021 is the amount of property taxes paid in 2021. This would consist of the payment you made in April 2021 and the payment made in October 2021. Do not deduct the payment made in 2022. 

[KateK123]

thank you for clarifying!

[RiverWear]

To answer the other part of your question - don't put the property tax amount in the 1098 screen since you aren't using an escrow account. Use the next section on the deductions page. As the expert said, report what you actually paid in 2021 (your spring payment for the second part of the 2020 bill and the fall payment for the first half of the 2021 bill). I keep the stub from the Santa Clara County Assessor to refer back to when filing taxes - or use the online receipt if you pay that way.

[kimjdemaria-gmai]

so any payments made between april to april correct? took forever to find this answer as someone who doesnt escrow as to WHERE to enter it so thank you!! also if im not sure the amount this year is it wrong to NOT enter it on federal if i know im not itemizing? does it matter?

[ThomasM125]

It wouldn't be any tax paid from April to April, it would be any tax payment to the taxing authority paid from January 1 to December 31 of the tax year you are filing for, assuming the tax had been assessed (billed) during that time frame. You are correct in that if you don't itemized your deductions, the tax paid won't affect anything on your federal return. It may be different for your state return though. @kimjdemaria-gmai