Itemized deduction includes advance tax paid for previous year

[goyal_raj]

Hi,

I am looking at my itemized deductions on the form Schedule A Itemized deductions. 

Section: Taxes you Paid

Line 5a- State and Local taxes - this shows the advance tax for 2025 paid in Sept 2025 plus tax withheld for 2025 plus the advance tax i paid in January for 2024. Should the advance tax for 2024, paid in 2025 be included in itemized deductions for 2025?

Line 5b - State and local real estate taxes- this is my property tax

Line 5c- State and local personal property taxes - these come from my car's property tax paid in 2025. My car was used partly for taking care of my rental properties but not a big number there. I paid a total of around 265 dollars as property tax for the car. When i tried to search for this number's source using the 'Forms' it pointed me to the calculation of proportional usage of the car for business purposes. I have two houses where i used the car partially. But over all the part of property tax attributable the business use would be less than 5%. However, I see a figure of 530 here and i am not able to dig deeper into this number. Anyway I can find out the calculation? The non business portion of tax as calculate don the tax sheets is quite small.

Thanks for the help.

[VolvoGirl · Accepted solution]

For line 5a.  Yes it includes the 2024 4th estimated payment made in Jan 2025 (but not any 2025 estimate made in Jan 2026).

For Itemized Deductions on Schedule A Line 5a State taxes, you can deduct any state tax actually paid which includes......SALT, State and local taxes paid are:

any state withholding from your paychecks, retirement checks, unemployment checks, etc.

a state tax due you paid last year or for any prior year

any state estimated tax payments you made including the prior year 4th Qtr payment made in January

any local taxes withheld on your checks like SDI in box 14 or 19 on your W2 - those will transfer automatically from your W2.