Tax Bill Received 2020 for 2019 Tax Year

[Lynn16]

I received a tax bill in 2020 for an item purchased in late 2019, after the normal tax bills are sent out.  This tax bill was paid for in 2020.  Can I claim it with 2019 return or do I have to wait until the 2020 tax return to claim?

What is used for determination of deductibility... tax year or year paid?

[MaryK4 · Accepted solution]

In general, you report income and deductions on an individual tax return in the year it was received or paid.