CP14

[dawneheller]

How do I use the CP14 payment for a late penalty on our 2019 taxes that we made in 2020 as a deduction on our 2020 tax return?

[VolvoGirl]

Sorry you can't deduct prior year tax due or interest paid or penalties.

[SweetieJean]

You cannot deduct any of that on your Federal return.  If your State allows deduction of Federal taxes paid (but not interest or penalties), you will be asked during the state interview.