Line 8
On line 8, enter foreign real estate taxes you paid on real estate you own that was not used for business, but only if the taxes are assessed uniformly at a comparable rate on all real property throughout the community and the proceeds are used for general community or governmental purposes. If you claimed an itemized deduction for other taxes you paid on your federal income tax return, include the amount from federal Schedule A, line 6.
If you did not claim an itemized deduction for taxes you paid on your federal income tax return, calculate the amounts to enter on lines 5 through 8 of Form IT-196 as if you had, using the 2017 instructions for federal Schedule A. For more information, see the 2017 federal Schedule A instructions, on Itemized deductions .