Why not?

If I follow your question....No, you cannot. 

So you want to save up your itemized deductions from 2 years and use them all in one year?

I sure am glad I don’t take part in Intuit sessions😯

Only if you actually paid those taxes in the years in which you are deducting them.  Also, you cannot deduct taxes or interest that you are paying in advance of when it is due.

Another Former All Star

You can do it if you actually pay 2 years worth of itemized deductions in the second year. You can't use anything paid in the first year.

This is my recommendation to clients how to bundle up:

Have twins.  Double up the child tax credit, exemption.... and what not. 

A client followed that and had triplets a few years ago.  A Happy Family!! 

Seriously folks, I think the original idea was to bundle up deductible expenses or deductions in one year.  Make the 2021 church donation (date the check and remit) in Jan 2022; make the 2022 donation in 2022; make the 2023 donation in December 2022....

Before the 10K (OR, after the $80K) SALT cap, make three real estate property tax payments in 2022...

Pay the 2021 and 2022 medical bills all in 2022  

The above would work if the TP's itemized deductions are in the ballpark of the standard deduction.  It works for disciplined TP, but makes the heads spin for the others.