How much may Sang-hoon claim as a deduction

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Question - Sang-hoon, who uses the cash method of accounting, lives in a state that imposes an income tax (including withholding from wages). On April 14, 2021, he files his state return for 2020, paying an additional $600 in state income taxes. During 2021, his withholdings for state income tax purposes amount to $3,550. On April 13, 2022, he files his state return for 2021 claiming a refund of $800. Sang-hoon receives the refund on June 3, 2022. If he itemizes deductions, how much may Sang-hoon claim as a deduction for state income taxes on his Federal income tax return for calendar year 2021 (filed in April 2022)?

Reference no: EM133110944

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