The IRS issued guidance on Wednesday that could help homeowners figure out if they can save money by paying next year's local property taxes early.
The federal tax overhaul signed by Republican President Donald Trump last week puts a new $10,000 limit on deductions for state and local taxes, The Associated Press reported.
People in some states have been lining up to pay their 2018 taxes early, hoping for one last shot at the exemption.
The IRS said some homeowners who pay real estate taxes early will be able to claim the deduction, but only if the taxes were assessed, billed and paid in 2017.
The IRS said people can't guess at what next year's assessment might be, pay that amount ahead of time and still get the deduction.
Homeowners were lining up in droves at local tax collection offices, hoping for a last chance to take a major tax deduction before it is wiped out next year.
In Hempstead, New York, the town's tax receiver, Donald Clavin, said "thousands" of people packed his office on Tuesday trying to pay their 2018 property taxes a year in advance.
Similar scenes played out at government offices in towns and counties around the country with high local taxes.
The IRS hasn't yet said how it would handle prepayments.
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