topic Disallowed subtraction in Deductions & credits

Disallowed subtraction

jkuplinsky — Mon, 09 Mar 2026 14:22:02 GMT

New York State disallowed a pension / annuity subtraction on my 2018 return, so I made an extra payment in 2021.

Do I have to report the 2021 extra payment on my 2021 return? If so, how?

Thanks

ErnieS0 — Sun, 03 Apr 2022 02:00:19 GMT

Yes. State tax payments made in 2021 are federal deductions.

Type estimated tax payments in Search in the upper right
Select Jump to estimated tax payments
Go to Other Income Taxes Paid in 2021
Start Payments for 2019 or a prior year state or local income taxes paid in 2021
Enter New York and the amount paid

jkuplinsky — Tue, 05 Apr 2022 13:18:21 GMT

Thanks