Federal income taxes owed and paid for a prior tax year are not reported on nor deductible on a federal tax return.
There are six states that allow you to enter the federal tax you paid on your state return--Alabama, Iowa. Louisiana, Missouri, Montana, and Oregon. If you are filing in one of these states watch for the deduction when you prepare your state return.
@xmasbaby0 I'm way behind on my 2019 return and working through it now. I'm in the State Return and I am to the question about "Prior Year Federal Tax." We paid tons of taxes in 2019 for years 2017 and 2018, so when I follow the directions given; adding all of the payments (not interest or fees) and then divide the amount between my spouse and I based on our income ratio, it spikes the state (Iowa) refund hugely. I'm nervous I haven't done this correctly and if I submit it, that it will come back to haunt me. Is this really a thing? 2019 was just a very atypical year for us, so I am fearful this anomaly will send up a red flag? It just seems too good to be true.
...ugh, and the next page confused me further. Wouldn't the extension payments be included on the previous page for "Prior Year Federal Tax." Sure I submitted it with my extension, but it was applied to my overall 2018 obligation, so wouldn't listing it here, too, under "2018 Federal Extension Payments made" be reporting it twice?