A bit more detail seems needed. Taxes are due in 2017. If I dely there is a pretty stiff penalty. So, I want to pay the tax before the end of 2017 to avoid the penalty. BUT, I am unable to take the payment as a deduction this year. Next year I will have a taxable situation that will allow me to take the deduction. So, I am trying to pay now, to avoid the penalty, but take the deduction for 2018 taxes to avoid taxes. (without regard to the potential that the entire tax process will blow up next year)
