You can only claim what you actually paid in 2024 on your 2024 tax return, so $7,500. Keep in mind, there is a $10,000 cap on the amount of state and local tax you can deduct on Schedule A as an itemized deduction. So if you paid $2,500 or more in state income tax, you wouldn't be able to deduct the other $7,500 in 2024 even if you had paid it in 2024.
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