Federal reg. allows a deduction of $10K state and local tax on schedule A. But, the 2020 return "general information" show a carryover to 2021 deductible state and local. Where can I find any details or worksheet for this carryovers?
"Federal reg. allows a deduction of $10K state and local tax on schedule A."
Are you asking about the Limited deduction? In other words, you enter the taxpayer Actuals and if that exceeds the limit, they are not allowed all of it. Otherwise, they are Allowed the amount they incurred and entered.
See this: https://www.irs.gov/taxtopics/tc503
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