§111(a):  Gross income does not include income attributable to the recovery during the taxable year of any amount deducted in any prior taxable year to the extent such amount did not reduce the amount of tax imposed by this chapter.
https://www.law.cornell.edu/uscode/text/26/111

There is no way on the forms to indicate an "order".  Look at it this way:  Take away all of the State income taxes.  How much did it reduce income to save tax?  That is the amount subject to 'recovery' next year.