In 2018, Carlos filed his 2017 state income tax return and paid taxes of $800. Also in 2018, Carlos's employer withheld state income tax of $750 from Carlos's salary. In 2019, Carlos filed his 2018 state income tax return and paid an additional $600 of state income tax due for 2018. How much state income tax can Carlos deduct on his 2018 federal income tax return for state income tax?

Question

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Carlos can deduct the state income tax withheld from his salary in 2018 ($750) and the state income tax he paid in 2018 for his 2017 tax return ($800), totaling $1,550. The additional $600 paid in 2019 for the 2018 tax return is not deductible on the 2018 federal return.

In 2018, Carlos Filed His 2017 State Income Tax Return