In January 2016,Pam,a calendar year cash basis taxpayer,made an estimated state income tax payment for 2015.The payment is deductible in 2015.

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Since Pam is a calendar year cash basis taxpayer, she can only deduct expenses in the year in which they were actually paid. Therefore, the estimated state income tax payment for 2015 made in January 2016 cannot be deducted on her 2015 tax return. Instead, it can be deducted on her 2016 tax return.

In January 2016,Pam,a Calendar Year Cash Basis Taxpayer,made an Estimated