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deductions of about $6,000, they would again receive no benefit from those deductions.
But suppose George and Martha decide to wait until 1998 to pay their $2,000 1997 property tax? Their tax situation wouldn’t change for 1997. But if they paid both their 1997 and 1998 property taxes during 1998, they would be able to deduct $8,000, or $900 more than their standard deduction.
Not all deductions can be deferred. But taxpayers can often decide when to pay certain medical and dental bills, property taxes, and charitable
94.4%