Real estate taxes paid through your mortgage escrow account appear in Box 10 of Form 1098, which the IRS labels “Other.” There is no dedicated property tax box on the form, and because Box 10 reporting is optional for lenders, it is often left blank. When that happens, the figure has to come from another document.
Box 10, Not Box 4
A common mistake is looking in Box 4. Box 4 is labeled “Refund of overpaid interest” and reports credits your lender issued for mortgage interest you overpaid in a prior year. It has nothing to do with property taxes.1Internal Revenue Service. Form 1098 (Rev. April 2025)
The right place is Box 10. The IRS instructions say the lender “may use this box to give you other information, such as real estate taxes or insurance paid from escrow.”2Internal Revenue Service. Instructions for Form 1098 (12/2026) – Specific Instructions When your servicer fills it in, the amount is the total property tax dollars disbursed from your escrow account during the calendar year.
Why Box 10 Is Often Blank
The operative word in the IRS instructions is “may.” Lenders are required to report mortgage interest in Box 1, but reporting property taxes in Box 10 is entirely voluntary. Some servicers do it every year. Others never do.
The other reason is more basic. If you pay your property taxes directly to the county or municipality rather than through an escrow account, the lender never handles the money and has nothing to report. A blank Box 10 is not a sign that something went wrong. It just means the number lives somewhere else.
Where to Find the Number When Box 10 Is Empty
Your Annual Escrow Analysis Statement
If you have an escrow account, your servicer sends an annual escrow analysis statement separately from the 1098. It itemizes every dollar collected into and paid out of escrow during the year, including the exact date and amount of each property tax disbursement. For most homeowners with escrow, this is the single easiest document to use when Box 10 is blank.
Receipts From the County or City
If you pay taxes directly, the receipts issued by the county or municipal tax office are the definitive record. Each receipt should show the payee, the payment date, and the tax period covered. Bank statements or canceled checks matching those payments provide a useful backup if the receipts are ever questioned.
Your Closing Disclosure
Buyers and refinancers often overlook the closing table. If you bought a home during the tax year, part of your deductible property tax may come from closing rather than from monthly escrow payments. The Closing Disclosure separates property tax adjustments into two categories: amounts reimbursing the seller for taxes they prepaid, and amounts the seller owed but left for you to pay after closing.3Consumer Financial Protection Bureau. Closing Disclosure Explainer Both figure into your total for the year.
Co-op Owners
Shareholders in a cooperative housing corporation don’t receive a property tax bill in their own name. The co-op pays taxes on the whole building, and each shareholder claims a proportionate share based on their stock relative to the corporation’s total outstanding stock.4Office of the Law Revision Counsel. 26 USC 216 – Deduction of Taxes, Interest, and Business Depreciation by Cooperative Housing Corporation Tenant-Stockholder The management company sends an annual statement with the allocable share. That statement stands in for Box 10.
Once You Have the Number
Not every dollar on your property tax bill is deductible. The IRS allows a real estate tax deduction only when the tax is assessed uniformly at the same rate on all real property in the community and funds general governmental purposes.5Internal Revenue Service. Publication 530 (2025), Tax Information for Homeowners The standard ad valorem tax based on assessed value qualifies. Service fees for trash or water, special assessments that build new sidewalks or sewers, transfer taxes at sale, and homeowners’ association dues do not. If your bill combines deductible and non-deductible charges on one line, your county assessor’s office can usually tell you which portion is the general tax.
For a personal residence, the deductible amount goes on line 5b of Schedule A (Form 1040).6Internal Revenue Service. Instructions for Schedule A (Form 1040) (2025) – Taxes You Paid It is part of the state and local tax deduction, which is capped, so the amount you can actually claim may be less than what you paid. Rental property taxes are reported on Schedule E instead and are not subject to that cap.7Internal Revenue Service. About Schedule E (Form 1040), Supplemental Income and Loss