But a state refund that is applied to the next year's estimated taxes can be a federal schedule A deduction. But because you are trying to apply it to a 2020 return now we are not sure which year the estimated payment will go for or which year you would get a deduction for it.
And if you itemized deductions on your 2019 return then the state refund might be taxable on the federal return the year you actually received it.
