In April 2013,Bertie,a calendar year cash basis taxpayer,had to pay the state of Michigan additional income tax for 2012.Even though it relates to 2012,for Federal income tax purposes the payment qualifies as a tax deduction for tax year 2013.

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Even though the state income tax payment relates to 2012, it is still deductible for Federal income tax purposes in the year it was paid, which is 2013. As Bertie is a calendar year cash basis taxpayer, the payment made in April 2013 can be deducted on his tax return for the year 2013.

In April 2013,Bertie,a Calendar Year Cash Basis Taxpayer,had to Pay