I co-own some rental property. My co-owner collected rent, paid expenses, and eventually (he was very busy) filled out IRS tax forms and told me what I would have received as income.
He recently died, and it turns out he hasn't paid property taxes for a few years.
I would like to know, if I pay 2018 through 2020 property, school, trash, etc. taxes this year, should I list them as expenses on this year's Schedule E, or must I list them on the forms for the years the taxes and fees were incurred?
The Schedule E instructions don't mention anything about this.