Please use these secondary sources (K-4110, K-4104, K-4112) on checkpoint edge, to find primary sources/primary authority that answers this issue. Mention which primary sources you found and state a conclusion to this issue: Issue Identification: The main issue comes from the fact that Jenae paid the entire property tax bill ($3,000) for jointly owned property, but they filed separate tax returns. The question is how to allocate the property tax deduction between the spouses fairly on their separate tax returns for the current year..