What should I enter as excess rental real estate taxes?

You only need to enter excess rental real estate taxes if all of the following apply to you:

1. You used this property as your home.
2. You rented the property at a fair rental price for 15 days or more during 2025.
3. Your rental expenses and depreciation were more than your rental income.

If all of the above apply to you, you can figure the amount of excess rental real estate taxes by following these steps:

1. Figure the amount of state or local tax (or sales tax if you elected that and you're itemizing) that are personal expenses.
2. Figure state and local real estate taxes paid for your rental.
3. Figure any other state or local real estate taxes not included on Line 2.
4. Figure your state and local personal property taxes that are a personal expense.
5. Add Lines 1 through 4.
6. Multiply Line 2 by the (total days of rental use / total days of rental AND personal use).
7. Subtract Line 6 from Line 2.
8. Subtract Line 6 from Line 5.
9. Subtract Line 8 from $40,000 ($20,000 if filing Married Filing Separately). If zero or less, enter zero.
10. Enter the smaller of Line 6 or Line 9.
11. Excess real estate taxes: Subtract Line 10 from Line 6.

Note: If you itemize, be sure to report only the personal portion of your real estate taxes on Schedule A. The personal portion of real estate taxes on the dwelling unit doesn't include the rental portion or any portion that you deducted on other forms, such as Schedule C. If the only nonpersonal use of the dwelling unit was this rental activity, then Line 7 is the personal portion of your real estate taxes.