payment of taxes

[Christine thomas]

If a person is paying IRS and it is taken out of the check can the person claim it on their income tax as a deduction and if they can what line does it go on

[DoninGA]

Payment of federal back taxes owed is not deductible nor reported on a federal tax return.

[Opus 17]

Federal income tax is never a federal tax deduction, whether current or past due.  

Some states allow a state deduction for federal taxes and you could include past-due taxes in the year you actually pay them.  You would have to look on the page for state-specific deductions.  

[xmasbaby0]

There are six states that allow you to enter the federal tax you paid on your state return--Alabama, Iowa. Louisiana, Missouri, Montana, and Oregon.  If you are filing in one of these states watch for the deduction when you prepare your state return.