2025 federal state and local tax deduction if I did not itemize in 2024

[randy5419]

For my federal taxes, I took the standard deduction in 2024 but will itemize in 2025.  I have a question concerning my state and local tax deduction for 2025.  As I understand the instructions, I can deduct the final payment I made in 2025 for my 2024 state tax liability.  Is that right?  

If this understanding is correct, it seems overly generous to me the taxpayer and asymmetric with the treatment of state tax refunds—if I had received a refund in 2025 on my 2024 state tax liability, it is my understanding that I would not have to include the refund in 2025 taxable income because I did not itemize in 2024. 

[DavidD66 · Accepted solution]

Yes, that is correct, as long as the "final payment" for 2024 state tax was made in 2025 it can be used as an itemized deduction on your 2025 tax return.   It's the tax code, it is not based on logic.