 So, enter online 5B, the state and local taxes you paid on real estate you own that wasn't used for business, but only if the taxes are assessed uniformly at a like rate on a real property throughout the community and the proceeds are used for general community or government purposes. Okay, let's take a look at that one more time. Enter online 5B, the state and local taxes you paid on real estate. We're basically talking about property taxes, real estate taxes, usually on the home because that's the property that most individuals own, but we're talking real estate taxes that wasn't used for business.