Taxpayer converted personal residence to a rental on 12/1/2022, and paid the $6K, 2nd installment of real estate taxes for the period 7/1/2022 - 06/30/2023.
For a rental deduction in 2022, would you deduct $1k (12K/12months) or $6K because the payment represents a prepayment of the next 6 months? I'm leaning towards the later.
How would your answer change if the client paid the 6K on 11/30/2022 and right before the property was put into service?
