The government garnished my wages for estimated taxes for previous years not filed. They started taking them in December 2019. how do I claim these on my 2019 return?

[DoninGA]

Federal taxes owed and paid for prior tax years are not reported on nor deductible on a federal tax return.  Penalties and interest are also not deductible.

[rjs]

If things have gone so far that the government is garnisheeing your wages, you need to consult a tax professional to straighten out your tax situation for the past years. Most tax professionals probably won't even talk to you until after July 15, but go as soon after that as you can.