topic When itemizing deductions, can I deduct federal income tax paid in 2025 from our 2024 return? If so, where do I enter the amount paid? in Deductions & credits

When itemizing deductions, can I deduct federal income tax paid in 2025 from our 2024 return? If so, where do I enter the amount paid?

aljenfosberry — Tue, 10 Feb 2026 23:28:21 GMT

I can enter state taxes paid in the "Income Taxes Paid section" but not federal taxes paid.

Re: When itemizing deductions, can I deduct federal income tax paid in 2025 from our 2024 return? If so, where do I enter the amount paid?

xmasbaby0 — Wed, 11 Feb 2026 00:04:14 GMT

No. The federal tax you paid is not deductible. You do not enter that anywhere on your 2025 federal return.

Re: When itemizing deductions, can I deduct federal income tax paid in 2025 from our 2024 return?...

KrisD15 — Wed, 11 Feb 2026 00:19:36 GMT

No, the federal tax owed and paid on a federal tax return is not deductible the following year.

The federal tax return reports all the federal tax paid for that tax year on that tax year return and if there is tax owed, you pay that extra federal tax and that's the end of it

When the federal return is calculated, the state return has not yet been done.

Only the state tax paid or withheld prior to doing the state return is reported on the federal return, because the federal return was done first. Therefore, if additional tax is paid with the state return, that tax can be deducted on the following year federal return since that amount was paid AFTER the first, prior year federal return was calculated.

It's similar to getting a state refund, if state tax was deducted on Schedule A on your federal return, and then you get a state refund the following year, that state refund might be reportable income on the federal return the following year.

@aljenfosberry