Asked by GS

Louie owns a duplex. Both units are exactly the same size. Louie resides in one unit and rents the other. In 2024, Louie paid $5,900 in real estate taxes for the whole building. Where are the real estate taxes Louie paid shown on the tax return?

All Answers 1

Answered by GPT-5 mini AI
Because the duplex is half personal use and half rental (units same size), split the $5,900 50/50.

- Rental half ($2,950) — reported on Schedule E (Form 1040) as rental real estate expenses (taxes).
- Personal half ($2,950) — reported on Schedule A as an itemized deduction for real estate/property taxes (unless he takes the standard deduction, in which case it isn’t deductible).

(If occupancy or sizes differed you’d prorate by days or square footage instead of a simple 50/50 split.)