Sold a house and the tax proration on the seller statement is more that the 1098 I received for payed property taxes. Which amount do I use?

[ckleslie]

For example, the tax proration amount on the seller statement is about $400 more than the taxes shown on the 1098. The proration is from 01/01/23-08/02/23 (sale date)

[Vanessa A]

You would use the amount on the sellers statement as this amount should be what YOU actually paid versus the entire amount paid for the year. 

[ckleslie]

Would I put this under the 1098 for this home or on the spot where it says additional property taxes paid on the home under the property taxes?

[Vanessa A]

You will enter it under additional property taxes paid on the home in the property tax section.  Be sure that you do not enter the amount on the 1098 in addition to entering it in the property tax paid section. 

[ckleslie]

I really appreciate your help! Just to be clear for my brain. I would only enter the $400 difference since I already enter the  smaller amount paid on the 1098. For example, 1098 said $2000 in box 10 under other. But on the seller's statement it says $2400. I enter the 2000 on the 1098 deduction part and the 400 on additional taxes paid?

[AmyC]

If the statement shows $2400 paid in taxes plus you have a 1098 for $2000 then you paid $4,400 in taxes. The person may have been in arrears a year plus the partial year. The 1098 only shows what the mortgage company paid.  Check to see how much you actually paid in taxes. The 1098 and other entries go to a worksheet. The final answer goes on sch A and you should see the total property tax paid added together in your final answer. Entry is not really a problem since it doesn't go to the IRS - none of the worksheets do, only the forms and schedules.