I have misfiled my wife’s eligibility for the Bailey Settlement in NC since 2019. We have been audited this year and owe NC tax on her retirement. We owe more than $10,000 in 2022 and have not paid it yet. Still waiting for a bill from our auditor. Can I claim the amount of NC state tax I owe in 2022, as a deduction? Or can I only claim what has been paid?
