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Foreign real estate taxes paid-Sch E-Deductible?

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It is my understanding that TCJA disallows foreign real estate taxes paid (IRC164).  But can you take deduction on foreign real estate taxes paid on schedule E as TP is renting out his foreign apartment overseas?  Thanks for your help.

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George is correct.  What you referred to is §164(b)(6)(A).  Deductions for rental expenses, such as real estate taxes, regardless of whether it's domestic or foreign, are governed by §212.

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George is correct.  What you referred to is §164(b)(6)(A).  Deductions for rental expenses, such as real estate taxes, regardless of whether it's domestic or foreign, are governed by §212.

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A foreign rental is no different than a US rental. Income - taxes, insurance, property taxes, license, repair, .... depreciation. 


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@George4Tacks It is my understanding that TCJA denies foreign real estate taxes paid as an itemized deduction, it seems that this should also rule Schedule E.  But I am unsure whether TCJA's denial only applicable to itemized deduction or it also includes Sch E deduction.  Thanks for your help.
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