Get your taxes done using TurboTax

No you can't deduct the 17,000 tax due you will pay when you file your state return in 2026.  Only the 3,000 paid in 2025 and any estimated payment  you make by the end of December.    So if you want to pay the 17,000 as an estimated payment by Dec 31 that could help if it puts your itemized deductions over the Standard Deduction.  Sounds like you are Single?  Your Standard Deduction is $17,750.