property tax deduction question

[bill ray]

i bought my principal residence in colorado on june 1, 2000. as part of the closing, the sellers received a credit from me, the buyer, for 5/12th of the property taxes due in 2000. since i paid them for their portion of the property taxes due, can i claim the entire 12 months worth as an itemized deduction on Schedule A?

 

[Taxguy]

If you credited the seller with his prepaid [ or predeposited] RE taxes and the entire amount is subsequently paid by you, you may deduct that amount in the year actuall paid.