August 17th, 2008 | 
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ml asked:
For the 1040 I have always done standard deduction.
For the 1040 I have always done standard deduction.
Now I have a question. I do not use an escrow account and pay real estate taxes directly to the local town. I paid it late once in 2008 and had to pay interest to the town because it was late. Can I include this late payment interest along with my real estate deduction in my 2008 1040A? Please provide a link to an IRS source or judicial ruling in your answer.
Brad Pinkett
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For late payment of any type is not deductible.