I owed taxes for year 2018. Does Federal/State Tax Payment for year 2018, count as an expense for year 2018 or 2019? Thank you

[Zirk]

So in regards to bookkeeping, the payment would go under 2018 even if paid in 2019? Correct?

[Vanessa · Accepted solution]

Federal tax payments are never deductible other than 1/2 of your self-employment tax which is deducted when the Schedule SE is filed for the previous year.

State Tax Payments you make now will be counted as an expense for your 2019 tax return.