Jenny,an individual cash basis taxpayer,has $6,000 of state income taxes withheld from her salary during 2013.When she filed her 2012 state income tax return during April 2013,she paid an additional $500 in state income taxes.When she filed her 2013 state income tax return in April 2014,she received a $200 refund.What is her state income tax deduction for 2013 for federal income tax purposes?

Question

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Jenny can deduct the total amount of state income taxes paid in 2013, which includes the $6,000 withheld and the additional $500 paid, totaling $6,500. The refund received in 2014 does not affect the 2013 deduction.

Jenny,an Individual Cash Basis Taxpayer,has $6,000 of State Income Taxes