IRS 最新指示

Any locality where 2018 property tax is not assessest, any pre-paid 2018 property tax in 2017 can't be deducted from 2017 income tax

https://www.irs.gov/newsroom/irs-advisory-prepaid-real-property-taxes-may-be-deductible-in-2017-if-assessed-and-paid-in-2017