Question
Should property tax on a rental property for the period before death but paid after death be reported on the final 1040 or the Estate 1041?
My mother died at the end of August. A rental property she owned was sold by the estate in Nov. As part of the sale, the property tax due from July 1 to the date of sale was paid, and the Estate received a 1099-S for that amount. Should the portion of the property tax applicable to the two months before her death be included on her 1040? It seems like it should, but I’m concerned that there will be an issue when the Estate 1041 is filed if the amount reported doesn’t match the amount on the 1099-S.
