Can I deduct a tax penalty paid last year from my 2023 federal taxes? I underpaid by $14 and was penalized $443.75 with interest of $19.92

[xmasbaby0]

No---federal tax and/or penalties you paid are not deductible.

[Mike9241]

the interest is also not deductible. 

[taxlady28]

There is a cap on the amount of penalty and interest that can be applied to an underpaid return.  If you really underpaid by $14 than the maximum penalty and interest would not exceed $3.50.

I believe that you underpaid by enough so that the $443.75 was taxes owed plus penalty and interest.  In any case the penalty and interest are not tax deductible.