You are allowed to deduct State Income taxes on your Federal Form 1041 for the Trust in the year in which those tax payments were made. Unless you are filing a "fiscal year" return that included some portion of 2014, your filing now for 2015 cannot include payments made in 2014.
Note that any state-level Estate or Inheritance taxes are not deductible on Federal Income tax filing.
NOT INTUIT EMPLOYEE
USAR 64-67 AIS/ASA MOS 9301 - O3
- Just donating my time
**Say Thanks by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on ;"Mark as Best Answer;"