In April 2011,Bart,a calendar year cash basis taxpayer,had to pay the state of Alabama additional income tax for 2010.Even though it relates to 2010,for Federal income tax purposes the payment qualifies as a tax deduction for tax year 2011.

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Payments of state and local income taxes are deductible in the year paid, regardless of the year to which they relate. Therefore, Bart can deduct the payment on his 2011 Federal income tax return.

In April 2011,Bart,a Calendar Year Cash Basis Taxpayer,had to Pay