Can I deduct 2017 tax payments made in 2016 taxes

[Paula_hummer66]

I owed $3300 for 2015. I paid $2200 of that in 2016. I want to know if I paid the final amount due in Jan 2017, if I can apply that to 2016 returns or can I only apply the $2200? Thanks.

[VolvoGirl]

If this is for a 2015 Federal tax due you can not deduct any of it.  You can only deduct state tax due payments on a federal return.  And then only the tax due amount not any interest or penalties.  So if it was for a STATE tax due payment you can only deduct the amount actually paid in 2016 on a 2016 federal return.