Who deducts the property taxes paid?

[NaySao]

Hello. The house was owned by the trust of a deceased person. Deed is in the trust's name.

Property taxes were paid by the son, who lived in the house.

Who can deduct these property taxes? Or can it be claimed by either party.

Can utility and insurance payments also be deducted by one of the above parties?

Thank you.

[KrisD15]

Utility and insurance payments are not deductible, they could only be expensed on a rental property.

Only the son could claim the tax paid since he paid that tax BUT only if he has an interest in the house, for example if he might someday inherit it. 

[NaySao]

@KrisD15  that makes sense. If the property tax had been paid by the Trust (even though original trustee had passed away), would it have been a tax deduction for the Trust?

[KrisD15]

It could, if the Trust has income. 

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