Q. I essentially pre-made the next four years' contributions, should I then enter a $5,000 deduction next year even if I don't make any additional contributions in tax year 2025?
A. No. The rules are that you can only deduct what you actually contributed in 2025. "Essentially" isn't good enough.
As the other reply indicated, some states do allow you to do that. But, NY is not one of them . It's called a carryover or carry forward.
