NO you cannot do that. You can only enter the state and local taxes for the tax year in which they were paid, and you are subject to the $10,000 SALT limit for all of your state, local, and sales taxes paid in that tax year. If you exceeded the $10,000 limit for your 2018 tax return, that is just the way it worked under the new tax law. You cannot save up the deduction and take it the following year.
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