"If I annualize the first quarter by multiplying by 4, it exceeds the SALT cap."
irrelevant
How did you reach that conclusion?
"I had to make a Q4 2021 estimate payment in January 2022. Combined with my Q1 2022 W-2 withholding,"
why are you considering these amount.?
Line 4 is itemized deductions for the period. That's all.
State taxes are a deductible expense when paid. Turbotax asks you if you made any payments for previous years. They're on the Schedule A Line 5 worksheet.
