What are excess real estate taxes?

If the amount of real estate taxes you deduct on Schedule A is limited, enter the part of the excess that qualifies on the Expenses for the Entire Home or on the Home Office Only Expenses screen, depending on if it was for the entire home or only the home office.

If you know you're taking the standard deduction, you can opt to enter all the real estate taxes for the home used for your business as excess real estate taxes. However, do NOT enter any amounts as excess real estate taxes if those amounts are also included in the real estate taxes amount.