I received a notice in 2018 from the NYS department of taxation that i had outstanding taxes from 2014, which i paid. Does this qualify for the SALT deduction?

[MichaelMc · Accepted solution]

Yes. If you paid prior year taxes to your state, you can deduct those taxes, but not any interest or penalties, as an itemized deduction in the year you actually paid the taxes.

Please note that, beginning in 2018, state and local income taxes, real estate, and sales tax (SALT) deductions are capped at $10,000 ($5,000 if married filing separately).