Can taxpayer deduct prior year state taxes paid on Schedule A for 2021?

[sanforttanksley]

Taxpayer paid NYS taxes dating from 2003 to 2015 thru Offer in Compromise. Can taxpayer deduct prior year taxes on Schedule A 2021. Taxes were paid 2021,

[sjrcpa · Accepted solution]

Yes - tax portion only. Not interest and penalty. And $10,000 SALT cap applies.

[sanforttanksley]

Thank you. Can the taxpayer claim the remaining in future years?