Yes, check this other thread:
http://www.early-retirement.org/forums/f28/release-of-final-tax-bill-details-89791.html#post1986498
The IRS announced TODAY (after I already made my prepayment earlier today), that unless you received a bill this year, for taxes due next year, they won't be an allowed deduction.
I think there will be huge backlash, and this will get overturned, but who knows? That could render your added Roth conversions to be taxed at a higher rate (and IIRC, re-characterizations are maybe not allowed in 2018, even for a 2017 conversion?).
I hate tax complexity.
-ERD50
The IRS position is completely GUIDANCE which was an instinctual response to the passage of the new tax laws set to go into effect in 2018.
I am certain that this Guidance will be challenged and amended to allow for the deduction of 2018 property tax prepayment.
The IRS isn't expressing guidance on an individual making twice the amount of Charitable contributions due to prepayments, although they could.
People that have property tax bills in excess of 10k and folks who are Cash poor (many residents) were the folks calling this unfair.
Anyway, I made my prepayment and I will deduct that 2018 prperty tax deduction on my 2017 Return.
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