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From: jhh@ihldt.UUCP (John Haller)
Newsgroups: net.taxes
Subject: Re: id AA12739; Wed, 22 Feb 84 05:23:25 pst
Message-ID: <2260@ihldt.UUCP>
Date: Fri, 24-Feb-84 18:34:24 EST
Article-I.D.: ihldt.2260
Posted: Fri Feb 24 18:34:24 1984
Date-Received: Sat, 25-Feb-84 08:08:10 EST
References: <676@houxz.UUCP> <821@elsie.UUCP>
Organization: AT&T Bell Labs, Naperville, IL
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You can only deduct actual taxes owed if you file on the accrual
basis.  If you file on the cash basis like most of us, you
must report actual taxes withheld + excess owed from year before
or - refund received.  This means that all (non-federal, etc.)
tax payments made in 1983, whether for 1982 taxes, or 1983
withholding, are 1983 deductions.  Similarly, the payments
received or made for 1983 state tax returns will not have
any affect on the 1983 federal tax return.

		John Haller