Illinois property tax credit 계산을 위한 worksheet을 보면..

1 Write the total amount of Illinois Property Tax paid for the real estate that includes your principal residence.

2 Write the portion of your tax bill that is deductible as a business expense on U.S. Schedule C, E, or F

or other U.S. income tax forms or schedules, whether or not you actually took the federal deduction.

3 Subtract Line 2 from Line 1. (이하생략)

2번 항목이 무엇을 말하는 건가요?

가령 federal tax 보고시 itemized로 보고한 재산세 액수를 말하는건지요?

그렇다면 재산세를 federal에 deductable로 했으면 state tax에서는 공제를 못받는다는 소린가요?

초보라… 답변 부탁드립니다.