The general rule for taxes is a deduction when economic performance has occurred.
This is an area, economic performance, that is beyond the scope of a forum discussion.
As a result of the PTET legislation of a number of states, the IRS released Notice 2020-75.
This notice provided some guidance, but there are still some unaddressed areas.
In your case, I would recommend that you deduct any PTET at the federal level when actually paid.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
