Deduct from rental income more than one year of Real Estate taxes?

[Mike Richards]

One house, vacant for a good part of the year. (I'm guessing) my deduction would go further next year. Can I pay property taxes in January that are due now, then deduct them as well as next years that I will (plan to, anyway) pay in December of next year? Basically wanting to pay two years of Real Estate taxes in 2025 and deduct on 2025 Return when filed in 2026.

[Greg Scott]

If you are on cash accounting, yes you could do that.

On the other hand, you are ignoring carry-forward losses.  Realistically, there should be no benefit, and there are probably some disadvantages, of doing what you propose. (Late fees would be one example.)