Federal tax you paid is not deductible on a federal return. There is a handful of states in which you can enter federal tax paid on the state return. But you cannot ever deduct penalties and interest you paid for the back taxes.
There are several states that allow you to enter the federal tax you paid on your state return--Alabama, Iowa. Missouri, Montana, and Oregon. If you are filing in one of these states watch for the deduction when you prepare your state return.
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