Where do I account for payments made in 2016 for 2015 return

[bluedeb]

Are they payments for taxes owed?

[lmslms12]

Yes, I owed $15K for example in 2015 and am on a payment plan for 3 years.  This year I paid $250/per month towards that.  Thank you

[bluedeb · Accepted solution]

Federal income taxes owed and paid for a prior year are not deductible.

State income taxes owed and paid for a prior year are deductible on your federal return (you can only claim the actual taxes paid, you cannot claim any penalty or interest).

For state income taxes paid:

- Federal Taxes   (Personal for Home & Business or Self-Employed)
- Deductions and Credits
- I’ll choose what I work on OR Explore on My Own
- Scroll down to Estimates and Other Taxes Paid
- Other Income Taxes – click Start or Update
- Scroll down to Other Income Taxes Paid in 2013
- Click Start on the taxes you paid
https://ttlc.intuit.com/questions/1901589-can-i-deduct-taxes-i-paid-for-a-prior-tax-year