I made 2016 estimated state income taxes. The first three payments were made in 2016. The fourth payment was paid in January 2017. Can I claim the fourth payment as a deduction on my 2016 federal taxes?

[DoninGA]

 Can I claim the fourth payment as a deduction on my 2016 federal taxes?  No

The state estimated tax payment made in January of 2017 cannot be reported as an itemized deduction on the 2016 Form 1040 Schedule A since it was made after 12/31/2016.  It will be entered on the 2017 federal return Schedule A.

The state estimated tax payment made on or before January 17, 2017 can be entered on the 2016 state income tax return as a tax payment.