On the 1120S form where does a company show Real Estate Tax paid for the property owned or does it. I'm looking at a 1120S from 2014 and know the amount of paid Real estate tax , but don't see it on the 1120S. Could it be under something else or does is it reported on this form.

Thanks!

i guess you can not claim it directly on form 1120S but on shareholder’s own return, in box 12 of Sch K-1 using code S as Itemized deductions that Form 1040 filers report on Sch A of 1040;Taxes paid or incurred for the production for maintenance of property held to produce income, you need to report these taxes separately on line 12d of Sch K and in box 12 of Sch K1 of 1120S with S code. Or you may claim it on your SCh A of 1040 if you rent your home to your S-corp.