In 2018, CA said I owed 231.80 for 2014. I live in OR Is that deductible on either my TY 2018 Federal or Oregon returns? If so, where does it go on the applicable forms?

[jmurphy111]

In 2014 I moved from CA to OR; paid taxes in both as part year resident.  the extra $231.80 was for the 2014 TY CA filing.  

[TomD8]

You can deduct it on your federal return, if you're able to itemize, subject to IRS limits on the total state and local tax deductions.  Enter it in the Deductions and Credits section, under Estimates and Other Taxes Paid.  When you go to that section, you'll see a line for state taxes paid in 2018 for previous tax years.

On your OR return, you can't deduct other state taxes paid on earnings made when you were a resident of the other state.