In January 2020, Pam, a calendar year cash basis taxpayer, made an estimated state income tax payment for 2019.
The payment is deductible in 2019.

Question

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According to the IRS, state income tax payments are deductible in the year they are paid for taxpayers who use the cash method of accounting only if they relate to income received in that same tax year. Since Pam made the payment in January 2020 for tax year 2019, she cannot deduct it in 2019. She can only deduct it on her 2020 tax return.

In January 2020, Pam, a Calendar Year Cash Basis Taxpayer