Can I deduct unpaid state taxes?

I accrued franchise and other state taxes in 2019, but I haven't paid them yet. Can I deduct them in my 2019 tax return?

Deductions & credits

No.  You cannot deduct something you did not pay.  You can deduct the state and local taxes paid in the year you actually paid them, up to the SALT limit of $10,000 in a year.

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Deductions & credits

Thanks!