Can I deduct unpaid state taxes?

[EvaEvtimova]

I accrued franchise and other state taxes in 2019, but I haven't paid them yet. Can I deduct them in my 2019 tax return?

[xmasbaby0]

No.  You cannot deduct something you did not pay.  You can deduct the state and local taxes paid in the year you actually paid them, up to the SALT limit of $10,000 in a year.

[EvaEvtimova]

Thanks!