If you pay them in 2024 it goes on your 2024 return, not 2025. That way you can double up every other year. but you can only deduct up to 10,000 for state taxes & property tax each year if you itemize. Then all your itemized deductions have to be more than the Standard Deduction to give you any benefit.
For 2024 the standard deduction amounts are:
Single 14,600 + 1,950 for 65 and over or blind (16,550)
HOH 21,900 + 1,950 for 65 and over or blind (23,850)
Joint 29,200 + 1,550 for each 65 and over or blind (30,750/32,300)
Married filing Separate 14,600 + 1,550 for 65 and over or blind (16,150)
