2106 Federal - Unreimbursed employee expenses using home office, where to claim EXCESS REAL ESTATE TAXES

[speedway121]

I have form 2106 unreimbursed employee expenses and use my home as a home office

I own the home and pay mortgage + Taxes

Under:

Personal/ Deductions & Credits/ Property Taxes 

Turbotax says: If you paid REAL ESTATE TAXES for your 2106 BUT ARE NOT ITEMIZING - DO NOT ENTER YOUR REAL ESTATE TAXES HERE. ENTER THEM AS EXCESS REAL ESTATE TAXES LATER.

I am not itemizing.

WHERE DO I ENTER THEM AS EXCESS real estate taxes so they carryover? 

Form 2106 does not generate a form 8829 (THIS IS NOT a schedule C).

So where do excess real estate taxes go?

[DoninGA]

Employee business expenses, including a home office, are not deductible on a federal tax return due to the tax code changes in effect for tax years 2018 thru 2025.

Real estate taxes are entered as an itemized deduction on Schedule A.  They are capped at $10,000 when filing as either Single or Married Filing Jointly.  ($5,000 if filing as Married Filing Separately)

[speedway121]

Sorry I dont think this is true.

If you itemize (where it is optimal for people to do so) you can deduct the unreimbursed employee expenses? And you can claim excess real estate taxes if you have a schedule c and 8829. 

[DoninGA]

@speedway121 

As stated - employee business expenses are no longer deductible due to the tax code changes in effect for tax years 2018 thru 2025.

IRS Publication 529, Miscellaneous Deductions page 3 - https://www.irs.gov/pub/irs-pdf/p529.pdf

Unreimbursed Employee Expenses
You can no longer claim a deduction for unreimbursed employee expenses unless you fall into one of the following categories of employment, or have certain qualified educator expenses.
• Armed Forces reservists.
• Qualified performing artists.
• Fee-basis state or local government officials.
• Employees with impairment-related work expenses.
Unreimbursed employee expenses for individuals in these categories of employment are deducted as adjustments to gross income. Qualified employees listed in one of the categories above must complete Form 2106 to take the deduction. Certain qualified educator expenses are also deducted as an adjustment to gross income but you are not required to complete Form 2106.

[speedway121]

@DoninGA Is there another place to put the "excess real estate taxes" if we cant get a benefit on the 2106? 

Turbotax illudes to this by saying "If you paid real estate taxes but are not itemizing deductions, do not put real estate taxes here, enter them as real estate taxes later."

Any place I can put the RE taxes if I am 2106 (not schedule C).  

[DoninGA]

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@speedway121 wrote:

@DoninGA Is there another place to put the "excess real estate taxes" if we cant get a benefit on the 2106? 

Turbotax illudes to this by saying "If you paid real estate taxes but are not itemizing deductions, do not put real estate taxes here, enter them as real estate taxes later."

Any place I can put the RE taxes if I am 2106 (not schedule C).  

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The real estate taxes can be entered on Schedule E if the taxes paid were for a rental property.   However, if the taxes paid were for your personal residence, not used as a rental or in a business, then the taxes paid have to be entered on Schedule A as an itemized deduction.