You were entitled to claim the state income taxes you paid as a federal itemized tax deduction in the year you actually paid the taxes, regardless of the years they were assessed for. (Subject to the overall $10,000 cap on deducting state and local taxes.) However, you can not claim an itemized deduction for penalties or interest.
If you accidentally took a deduction that included the penalties and interest, you would have to amend to fix that. However, if you never deducted the penalties and interest, then a refund of those amounts is not taxable income to you.
