Is my itemized deduction for state income taxes based on what t I paid in state income taxes in 2017 on 2016 income? Or is it what I will pay in 2018 on 2017 income?

dav3rdla · ‎June 6, 2019

DanielV01 · ‎June 6, 2019

It is based on all of the state income taxes you paid in 2017. This will include:

Withholdings reported on 2017 Forms w-2 (and other tax reporting documents, such as 1099-R, where state and local taxes were withheld).
If you had a state tax due on your 2016 taxes, and you made the payment in 2017, that payment is also included.
Estimated payments made in 2017 qualify. For instance, if you made the last state estimated payment for tax year 2016 in January of 2017, this payment does qualify for the deduction. However, an estimated payment made in 2018 does not count for the deduction. (However, if you made the last quarter's estimated payment in 2017, you may deduct it for 2017).

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DanielV01 · ‎June 6, 2019

It is based on all of the state income taxes you paid in 2017. This will include:

Withholdings reported on 2017 Forms w-2 (and other tax reporting documents, such as 1099-R, where state and local taxes were withheld).
If you had a state tax due on your 2016 taxes, and you made the payment in 2017, that payment is also included.
Estimated payments made in 2017 qualify. For instance, if you made the last state estimated payment for tax year 2016 in January of 2017, this payment does qualify for the deduction. However, an estimated payment made in 2018 does not count for the deduction. (However, if you made the last quarter's estimated payment in 2017, you may deduct it for 2017).

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

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