Allocation of post 12/31/20xx extimated payments per Pub 525

[Fovea]

Does anyone know the allocation formula used by the program to allocated "refunds attributable to post 12/31/20xx (state estimated) payments per Pub 525" in the State Refunds taxable in (next year) - Sch A Taxes Reduced by Refunds Worksheet?  I am having difficulty finding this on IRS website  Thanks

[rbynaker · Accepted solution]

See example 28 in the middle of PDF page 23 (2019):

https://www.irs.gov/pub/irs-pdf/p525.pdf