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Deductions & credits
Yes.
If you paid state income tax in 2018, or state and local taxes such as property tax, whether regularly assessed or because of an error in a prior year, those taxes are deductible in the year actually paid.
Please be aware that, as a result of the Tax Cuts and Jobs Act of 2017, the state, local, property, and sales tax (SALT) deduction is capped at $10,000 ($5,000 if married filing separately).
‎June 1, 2019
10:39 AM