Question on "How much of your 2022 state taxes did you pay in 2023?"

[rusty1992]

in the Question on "How much of your 2022 state taxes did you pay in 2023?" to calculate the SALT deduction for the current year:

The Step-by-Step instruction is:

"Enter the balance due paid in 2023 on your 2022 taxes? 

Can I list the full amount of the Balance Due with Penalty/Interest? (which is what I paid) or do I only get to list the base Payment Due" amount in coming up with my SALT deduction for year filing for (2023).  If the latter is true, that would imply the penalty/interest is not deductible.

[DavidD66 · Accepted solution]

Your inference is correct.  The penalty and interest are not tax and are not deductible.  You only enter the amount of tax, excluding the penalty and interest. 

[rusty1992]

Thank you.  (Why would the IRS give you a break on anything;-)