Can I deduct only some of the property tax actually paid to avoid AMT?

[cfsteinbach]

I prepaid 1/2 of my 2018 property taxes.  Deducting the full prepayment triggers the AMT.  But if I deduct only some of the prepayment, the AMT goes away and I no longer owe AMT.  It works out best if I only deduct a certain amount of the prepayment.  Is OK to do this?

[PatriciaV · Accepted solution]

Yes, you have a choice to report pre-paid property taxes that were assessed and paid in 2017. However, the amount that you do not report on your 2017 Federal tax return will not be deductible next year.