BobKamman
Level 15

Paid in 2019 and refunded in 2019 -- deduct net amount on Schedule E.

Paid in 2018 and refunded in 2019 -- that's a good question, since it might affect the QBI deduction for either or both years, right?  I would probably add it to rental income for that property.  Otherwise there's always Line 8 of Schedule 1.  

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