You can claim an itemized deduction on your 2023 tax return for any state income tax that you pay in 2023, no matter what year the tax is for. But you can only deduct the actual tax, not interest or penalties. So the $6,000+ of interest that you paid is not deductible under any circumstances.
The total deduction for state and local taxes is a maximum of $10,000 ($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 addition, since this is an itemized deduction, it will not give you any benefit unless your total itemized deductions are more than your standard deduction. For 2023 the standard deduction for married filing jointly is $27,700 (if both of you are under 65 and not blind), so the maximum $10,000 deduction for state and local taxes by itself will not be nearly enough to exceed your standard deduction.
As stated earlier, the refund of the penalty and some interest is not income and you do not report it on your tax return.
