It depends -
No - If you had to pay additional WV taxes in 2017 related to your 2016 WV tax return, then you would only be able to take the deduction for these additional WV taxes on your 2016 income tax return.
Yes- If you paid additional WV state income taxes in 2017 that relate to your 2017 WV state income tax liability, then you will be able to deduct them as an itemized deduction on your 2017 tax return
