Thank you for that thorough explanation. Would it matter if there was also other state taxes withheld and paid during the 2017 year? So in addition to the $800 estimated taxes paid in per quarter, $2400 of which was taken as an actual deduction in 2017 on Federal form A, there was also state taxes withheld totaling $936 more, plus $212 of state taxes that were paid in 2017 for the 2016 return. That amounts to a total Schedule A, Line 5 amount of $3548 for his 2017 return. Thanks again.
