Real Estate Property taxes

[MH-20]

I paid off my house loan in June 2019 and I got a refund with what I have in my escrow account (Form 1098 shows Real Estate Taxes Paid $0.00).  I then paid my 2019 home taxes by a check dated on 12/30/2019, but the check got cleared on 1/6/2020.  Should I include my home property taxes in my 2019 filing?

[Irene2805 · Accepted solution]

Yes, include the property taxers on your 2019 return.  You constructively paid the taxes in that year.

[FP1- IL]

Deductions are taken in the year you pay them.

The rule is "constructive payment" or date of check not date it cleared the bank

[KatrinaB48]

Yes, the date you write the check is counted as the date you made the payment.