The rental when vacation home rule applied creates excess deductions (deduction cannot be taken in current year but can be carried forward to offset the rental income only per IRC 280A). The deductions can be:

- excess mortgage interest
- excess property tax
- other excess deduction

The IRS publication 527 ( https://www.irs.gov/pub/irs-pdf/p527.pdf ) has information on worksheets 5-1, and this article https://proconnect.intuit.com/support/en-us/help-article/federal-taxes/entering-vacation-home-income... tells us to how enter income and expenses for vacation home in proconnect. 

I have these questions:

(1) The excess mortgage interest and excess property tax calculations are complex, does the software helps us to do it, or we need to do it manually?

(2) Suppose we need to do it manually. The Schedule E input fields has a specific field for excess mortgage interest, but not for excess property tax, and as a result, I cannot populate the line 4c in the worksheet. I am attaching an image with the line highlighted.

(3) The worksheet is the only place to record the excess deductions which is not filed with the IRS?

Thanks.