orm 8829 OIH

Can some one explain the new 8829 where you have to calculate the excess real estate taxes on a worksheet( Proseries does not do automatically) and enter on a new line on the 8829?

Seems like they are limiting the real estate taxes for OIH when it is a business property which I thought was not subject to the $10K limit.

It's my understanding the property taxes aren't limited. The line 11 worksheet just helps determine which amount goes on line 11 and which are operating expenses (line 17).

The 8829 instructions for line 11, 17, and the worksheet help.

Post # 2 " and which are operating expenses (line 17).

The instructions say line 17 is the excess real estate taxes, whatever that means.

8829 The itemized deduction of state and local real estate taxes is now subject to a limit. See the Instructions for Schedule A for more information about this limitation. The amount that you can enter on Form 8829, line 11, may not be the full amount of real estate taxes you paid with regard to the business use of your home. The real estate taxes you paid for business use of the home that exceed what can be reported on line 11 will be reported on new line 17

Real estate taxes are among the taxes limited to $10K. For OIH, line 11 is the limited amount and line 17 is the remainder thereby giving you the full business deduction.

Thanks, got misled into thinking there was an issue from a different webboard.

I tried several 8829's ( above & below $10K limit) and there was no change from the past only​ the real estate taxes got moved to different lines sometimes line 17 only sometimes line 11 and 17 both direct expenses, but no change in total allowed for 8829.
Proseries does not do the calcuation which has to be done on the 8829 worksheet which I am tempted to ignore.

Just ran into this with UltraTax, the taxpayer took standard deduction, but the RE taxes went on line 11 instead of 17, although it doesn't change the bottom line. I tried reading the worksheet for line 11 in the instructions, I found it inscrutable at first glance. They use the phrase "personal use" expenses, which right there is confusing -- personal use before or after the allocation for business use?