If you claim the itemized deductions in 2021, you would need to add your state tax to your 2022 income to the extent you deducted it in 2021. You need to keep in mind that you can only deduct $10,000 of state taxes as itemized deductions, so it is possible that you are not using the whole state income tax paid in 2021, as you also may have property taxes deducted that put you over the $10,000 of total allowed deduction.
If it turns out that you are deducting the full $9,250 of income tax this year only to have to pay it back next year, but your itemized deductions are over the standard deduction by $2,700, then you will be better off not itemizing as you will be giving up $6,550 worth of deductions over the two years.
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