You did not mention whether you were asking about federal or state income taxes. Payment of federal income tax is not a tax-deductible expense.
However, state and local income taxes paid (or withheld from your pay) during 2016 are
deductible, only if you itemize deductions.
Refunds of prior year state and local income taxes received during 2016 are taxable
income, only if you itemized deductions in the prior year to which the refund
relates.
If you take the standard deduction, state and local income taxes
will have no impact on your federal income tax.