The IRS does not seem to have provided any specific guidance on this, but I agree with fanfare. I would consider all payments made until the limit is reached to be deductible, so I would report that actual amounts of SALT paid per quarter until the quarter where the total would exceed $10,000 and only then limit the total to $10,000. For example, if the actual amounts paid were $4,000 each quarter, I would report $4,000 for Q1, $4,000 for Q2, $2,000 for Q3 and $0 for Q4.
