Business & farm

Depends where it came from.  State and local taxes paid are:
-any state withholding from your paychecks, retirement checks, unemployment checks, etc.
-a state tax due you paid last year
-any state estimated tax payments you made during year including an overpayment applied from last year
-any local taxes withheld on your checks like SDI in box 14 or 19 on your W2

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