If you make a State Estimated Tax payment in January that is applied to the Fourth Quarter Tax Payment of the previous year, you would enter that state tax payment on the Schedule A (Form 1040) for the year the payment was made.

Example. If you made a State Estimated Tax payment on January 15, 2019 to be applied to the Fourth Quarter 2018 taxes, the amount paid on January 15, 2019 would be entered in the 2019 return on Line 5a of Schedule A (Form 1040). This amount would not be entered on Schedule A (Form 1040) in the 2018 return.