I paid taxes owned for prior years. 2012 / 2013. can i deduct these payments?

[rogergking]

thank you!

[jerry2000 · Accepted solution]

Federal back taxes paid are not ever deductible.

State back taxes paid are deductible on your federal return in the year paid. But only the tax, not any penalties or interest.

Penalties and interest on back taxes are never deductible.