Real Estate Taxes

[Terry D EA]

Client paid the real estate taxes for her elderly mother. Can client deduct the RE taxes paid for her mother on her Sch A?  I have discussions on paying the mortgage interest and being able to claim the amounts paid regardless of who's SS number is on the 1098 form but can't remember if there has been any past discussions with RE taxes. This client does not live with her mother either.

[jklcpa]

No ownership, no deduction. Page A-6 of the Sch A instructions
 
"Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the taxes are assessed uniformly at a like rate
on all real property throughout the community, and the proceeds are used for general community or governmental purposes."  Etc.

[Terry D EA]

Thanks Judy for doing research for me. I feel embarrassed that I could have looked that up. Is too tired and hungry to think a good enough excuse? I have been at it all day and all weekend and now I think I finally have some time to grab a bite. Thanks again.

[Abby Normal]

Treat as gift to mom and left mom deduct.

[Terry D EA]

Can't, mom is very elderly and has no filing requirement.

[jklcpa]

Thanks Judy for doing research for me. I feel embarrassed that I could have looked that up. Is too tired and hungry to think a good enough excuse? I have been at it all day and all weekend and now I think I finally have some time to grab a bite. Thanks again.

 

 

No problem, Terry.  We all have those days.  Lately I've had to force myself to take a short lunch break because lunch was nonexistent or running too close to dinner, and I was feeling lightheaded and nauseated a couple of times. I lost one whole evening feeling that way.  Now I've been getting up and walking around any time I get an extended phone call that doesn't require screen time or note taking, and I'll grab little snacks while I'm up and moving.