Is the Business use of home property tax expense amount included in the 10K limitation, or in addition?

[kohkoh]

If I enter the entire 16K of property tax on business use of home indirect expenses it carries 12K forward. But this exceeds the limit. Maybe better to enter as a direct expense. But is the 4K for the office portion of the home included in the total or above it? Seems like it should be included, but the IRS could not answer this question and I want to be sure it's right.

[George4Tacks · Accepted solution]

See the worksheet for line 7 https://www.irs.gov/publications/p587#en_US_2018_publink10003626

[kohkoh]

Thanks for the info! didn't really answer the question, but I guess the answer is obvious once you think it through.  Have a good day!