U.S. · Tax forms
Form 8829 line 11, real estate taxes.
Who enters taxes here, who enters them on line 17, and how the state tax cap enters the worksheet.
Line 11 (“Real estate taxes”) is only for people who itemize. If you claim the standard deduction, leave line 11 blank and put the business share of your real estate taxes on line 17 (excess real estate taxes). Itemizers whose state and local taxes are within the cap enter all taxes on the home in column (b).
Look up a line 11 situation
Result
Line 11 decision table (2025 instructions)
| Item | Meaning | What the IRS says |
|---|---|---|
| Standard deduction | Leave line 11 blank | Claim the business-use portion of real estate taxes on line 17 instead |
| Itemizing, taxes within the cap | Column (b) of line 11 | If state and local income (or elected general sales) taxes, real estate taxes and personal property taxes total no more than $10,000 ($5,000 if married filing separately), enter all real estate taxes on the home in column (b) |
| Itemizing, over the cap | Use the Line 11 Worksheet | Result goes in column (a) of line 11; the rest is excess real estate taxes on line 17 |
| Worksheet line 6 | Business share | Real estate taxes on the business home (worksheet line 2) times the Form 8829 line 7 percentage |
| Worksheet line 10 | Line 11 amount | The smaller of worksheet line 6 or line 9, entered in column (a) of line 11 |
| Worksheet line 11 | Excess to line 17 | Worksheet line 6 minus worksheet line 10 |
| Schedule A, line 5b | Do not include business portion | The business portion of the real estate taxes stays off Schedule A |
How the cap changes the worksheet
The Line 11 Worksheet adds your state and local income (or sales), real estate and personal property taxes and compares the total with the overall limit on the state and local tax deduction ($10,000, or $5,000 if married filing separately, or the $40,000 / $20,000 figures when the worksheet steps allow them, subject to the modified adjusted gross income test in step 7d). If you answer “No or Unsure” at step 7d, the instructions send you to an iteration procedure that repeats the Form 8829 and Schedule C calculations until modified adjusted gross income stabilizes within $1.
Why itemizers do it this way
Line 11 is for expenses that would have been deductible as a personal expense if you had not used your home for business. Standard deduction filers get no personal deduction for these taxes, so the instructions route the entire business portion to line 17.
What this page does not decide
The worksheet depends on figures from Schedule A and its State and Local Tax Deduction Worksheet. Treat this page as a map of the IRS procedure and use the official worksheets, or a tax preparer, for the numbers.
Worked example
Alicia files as single, itemizes, and pays $4,800 of real estate tax on her home. Her state income tax, real estate tax and personal property tax together are $9,200, within $10,000. Her business percentage on line 7 is 20%, so she enters the home’s real estate taxes of $4,800 in column (b) of line 11, and the form then multiplies it by line 7 on line 13. Had she taken the standard deduction she would leave line 11 blank and use line 17. Names and figures are made up.
More line pages in this set
Related lines: Form 8829 Line 16, Form 8829 Line 22, Form 8829 Line 8.
Sources
- Instructions for Form 8829 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 8829 (2025): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition of Form 8829 and its instructions (page last reviewed or updated April 30, 2026). Line numbers and dollar limits are those printed in the 2025 form and instructions and can change by year. Names in worked examples are made up.
Frequently asked questions
What goes on Form 8829 line 11?
If you itemize, the real estate taxes attributable to the home where you conduct business, entered in column (b) when your total state and local taxes are not more than $10,000 ($5,000 if married filing separately), or the figure from the Line 11 Worksheet otherwise.
I take the standard deduction. What do I do?
Do not report an amount on line 11. Claim the business-use portion of real estate taxes on line 17 instead.
What is line 17?
Excess real estate taxes: the part of your real estate taxes for the business home that is not allowed on line 11 because of the limit on state and local taxes.
Do real estate taxes go on Schedule A too?
The instructions say not to include the business portion on Schedule A line 5b.
What if I am unsure of my modified adjusted gross income?
Answering “No or Unsure” at worksheet line 7d sends you to the Iteration Instructions in the form instructions.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.