Can taxes, penalties or interest being paid for 2012 taxes be deducted in the current tax year paid

[DoninGA]

Federal income taxes owed and paid for a prior tax year, including interest and penalties, are not deductible on a federal tax return.

[Zbucklyo]

But state taxes can be deducted from your federal tax return in the year paid, but interest and penalties can't be deducted at all.

[pdj20002002]

Thanks to both of you for your answers.  I was referring to state taxes, so that is good news.