Property taxes for 2022 was paid by my mortgage lender in 2023. Should I declare them in 2023 IRS return?

[bridge1991]

The 1098 from my bank for the year 2022 does not have any value in the property taxes box. Upon inquiring they said they paid the property taxes due for 2022 this year March instead. The county website also reflects that the amount they paid in March 2023 was for the 2022 property taxes. 

My question is, can I still declare this amount as property taxes paid when filing IRS return for the fiscal year 2022 (which I am filing this year) or should I actually be declaring it in my IRS filing for fiscal year 2023 (which I will be filing in the year 2024)

[MaryK4]

No, you must deduct your property taxes in the year they are paid so you will need to wait until next year.

[xmasbaby0]

It does not matter when the taxes were "for"----it matters which year the property tax was actually paid.  So if it was paid in 2023, you will enter it on a 2023 tax return.

[bridge1991]

Thank you @MaryK4 

[bridge1991]

Thank you @xmasbaby0