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Posted

New client arrives and shows me a tax assessment he received from the State of NJ for 2006 tax year. To make a long story short, NJ assessed him an additional tax of $1,200. In addition to the tax due, there was interesnt and penalties. Client paid total amount of assessment in May of 2010. I believe I can take the tax paid (not the penalty or interest) on this years Schedule A - State & Local Income Taxes, correct?

Posted

Absolutely.

That brings a very interesting question.

House is repossesed by bank. While tax payer was the owner of the house, real estate taxes accumulated and 3 years later the state charge them. They owned real estate 3 years ago and they pay the tax, can they deduct it in the year paid if no longer own any property? Amount was 12K.

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