Paying back taxes for state - any affect on federal filings for those years?

[jd40oz]

I filed non-resident returns and paid back taxes to a non resident state this year (2024) for tax years 2017 - 2021. My question is, do i need to file an amended federal return for any of those tax  years due to the state taxes paid (even though late)?

I am also trying to determine if there is any potential financial benefit to me with having paid nearly $35k in back taxes over that four year period (not including penalties/interest) either through amended federal returns or if any of these taxes paid could be a deduction for those years or this year? 

Perhaps there isn't a way to claim any of this in prior years or current year - but thought I would ask if there was, and if I should amend or not. Thank you for your time and help. 

[DoninGA]

No, you do not amend a federal tax return for state taxes paid from prior tax years in 2024.

On your 2024 federal tax return, the state taxes paid in 2024 can be entered as itemized deduction on Schedule A, but not the penalties and interest.

[rjs]

You report state income tax payments on your federal tax return for the year in which you pay the state tax, no matter what year the payments are for. You will not be able to deduct the full amount that you paid. For 2018 through 2025, the total deduction for state and local taxes is limited to a maximum of $10,000 per year ($5,000 if you are married filing separately). The maximum applies to the total of real estate tax, personal property tax, and either state and local income tax or state and local sales tax. In TurboTax enter the full amount that you paid. The limit will be applied on Schedule A.

Since state tax is an itemized deduction, it will not give you any benefit on your federal tax return unless your total itemized deductions are more than your standard deduction (after applying the $10,000/$5,000 limit to the state tax).

[jd40oz]

Ok thank you. So I should expect a tax form for this year from the state I paid these back taxes to and I include that on my filing for 2024? I appreciate the information 

[rjs]

You will not get a tax form from the state for payments that you made. You report the state tax payments from your own records. It's up to you to remember to include the state tax payments on your 2024 federal tax return. Keep your bank statements, canceled checks, or other records showing the payments until at least 3 years after you file your 2024 tax return, or until April 15, 2028, whichever is later.