You can't deduct the federal income tax paid but you can deduct the state income tax that you paid with your child's 2015 income tax return. You can only deduct it on your child's income tax return.

Note: Most tax penalty and interest payments are not deductible off of your income tax return(s). The U.S. Congress specifically ruled that these expenses are not deductible; if they were, there would be no incentive for taxpayers to pay on time and avoid penalties, as paying penalties would provide a tax break in the following year.