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Old 02-18-2014, 12:15 PM
 
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paid our 2012 property taxes in 2013.........can we claim those as well as our 2013 property taxes this year
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Old 02-18-2014, 12:44 PM
 
Location: OH>IL>CO>CT
7,516 posts, read 13,621,554 times
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Only if you actually paid both 2012 and 2013's taxes in 2013.

See IRS Pub 17 at Publication 17 (2013), Your Federal Income Tax

where it says, in part:

"Tests To Deduct Any Tax

The following two tests must be met for you to deduct any tax.
  • The tax must be imposed on you.
  • You must pay the tax during your tax year.


The tax must be imposed on you. In general, you can deduct only taxes imposed on you. Generally, you can deduct property taxes only if you are an owner of the property. If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return.
You must pay the tax during your tax year. If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment.
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