real estate tax deduction for decedent

[cornyb4]

If a decedent pays pro rata real estate taxes at closing after the death, is this tax deductible on the Form 1040 before death or Form 1041 after death?

[tagteam]

If the expense is actually paid after the death of the decedent, it would be reported on Form 1041.

[cornyb4]

It was accrued up to the closing and deducted from the sales price or proceeds. No check was written per se. Since the decedent does not have near enough on Schedule A and would take the personal deduction either on the 1040 (before death) or the 1041 (after death), it does not have a taxable impact.

[tagteam · Accepted solution]

Understood. Regardless, the amount is deemed to have been paid on the date of closing.