Carryovers to 2024 - Deductible State and Local Taxes

[freshy70]

Working on a 1040. The taxpayer will not itemize deductions because standard exceeds itemized. In the general information pages when I print the return, there are Carryovers to 2024. The carryovers include a number of items most of which I understand except the State and Local Taxes amount. Why would that amount be listed as a carryover? 

[PhoebeRoberts · Accepted solution]

Because if they itemize next year, that's the amount of taxes paid with respect to 2023 that they get to deduct in 2024.

[freshy70]

Thank you for the fast reply. You are very smart.