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You cannot deduct federal taxes.
You cannot deduct interest or penalties.
But you can deduct state income taxes paid in 2020 for a previous year.
Federal taxes, penalty and interest are not deductible on your Federal return.
State taxes are deductible on your Federal return only if you itemize and choose state income taxes instead of sales taxes. They are not deductible on your state return.
Penalty and interest are not deductible.
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