Updated October 18, 2026. Quick answer: Line 5b is for state and local real estate taxes and line 5c is for state and local personal property taxes. Real estate tax must be assessed at a like rate across the community, and personal property tax must be based on value alone and imposed yearly. Both lines are counted toward the overall state and local tax limit.
What line 5b asks for
The caption reads “State and local real estate taxes (see instructions)”. The instructions say: “Enter on line 5b the state and local taxes you paid on real estate you own that wasn’t used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community, and the proceeds are used for general community or governmental purposes.”
What to leave off line 5b
The instructions say “Don’t include the following amounts on line 5b.” The list includes “Foreign taxes you paid on real estate.” It also includes “Itemized charges for services to specific property or persons” and “Charges for improvements that tend to increase the value of your property”. On a bill that mixes these, the instructions say “look at your real estate tax bill to decide if any nondeductible itemized charges” are included.
Mortgage payments, sales and prepayments
If a lender collects your taxes with your payment, the instructions say “If your mortgage payments include your real estate taxes, you can include only the amount the mortgage company actually paid to the taxing authority in 2025.” The lender’s year-end statement is covered on the Form 1098 box 10 page.
On timing, the instructions say “Only taxes paid in 2025 and assessed prior to 2026 can be deducted for 2025.” On refunds: “If you received a refund or rebate in 2025 of real estate taxes you paid in 2025, reduce your deduction by the amount of the refund or rebate.”
What line 5c asks for
The caption reads “State and local personal property taxes”. The instructions say: “Enter on line 5c the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis.”
They give a vehicle example: “Part of the fee was based on the car’s value and part was based on its weight.” The result: you “can deduct only the part of the fee that was based on the car’s value.”
Where the number comes from
Line 5b comes from your real estate tax bill and proof of what your lender paid out. Line 5c comes from your personal property tax or vehicle registration bill, limited to the value-based part. The overall limit applies to these lines together with line 5a: “State and local taxes subject to this limit are the taxes that you include on lines 5a, 5b, and 5c.”
Where it goes next
Lines 5b and 5c are added with line 5a on line 5d, which the form describes as “Add lines 5a through 5c”. See Schedule A lines 5d and 5e for line 5d and the limit on line 5e, and Schedule A line 5a for line 5a. The schedule is introduced on the Schedule A (Form 1040) page, and the return it attaches to is explained on the Form 1040 page.
Edition and line numbers
This page reads the 2025 Schedule A (Form 1040) and its 2025 instructions, the current files irs.gov served on 2026-10-18 (byte-identical to the archived copies). They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040 or 1040-SR.” Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Deducting a service charge as a tax. The instructions say not to include “Itemized charges for services to specific property or persons” on line 5b.
- Using the whole mortgage payment as a tax figure. The instructions say you “can include only the amount the mortgage company actually paid to the taxing authority in 2025.”
- Prepaying next year’s bill and deducting it now. The instructions say “Only taxes paid in 2025 and assessed prior to 2026 can be deducted for 2025.”
Related: Form 1098 box 10, Form 1098, Form 1040 line 12, and Schedule A (Form 1040).
Sources
- Instructions for Schedule A (Form 1040), Itemized Deductions (2025): https://www.irs.gov/pub/irs-pdf/i1040sca.pdf
- Schedule A (Form 1040), Itemized Deductions (2025): https://www.irs.gov/pub/irs-pdf/f1040sa.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.