Deductions & credits

@NProszkow  @jeff-teresa @quickduck2

This is a 3 year old question.   Many tax laws have changed and the answer no longer applies to 2018.

The current answer to the question is:  It depend on the 2018 state tax rules.   Check your state requirements to see if it is allowed in 2018.   Some states allow that and other do no.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**