Last year the CA state tax board proposed a change to my 2000 return and I agreed and paid an additional $2,800 state income taxes (2/3 tax 1/3 of it is interest).

When I added the tax portion payment to my 2004 total of tax state and local payments; it did not change the 2004 Federal tax owed. This may be because I'm just barely in the AMT zone for 2004, or because I'm at the upper limit of allowed deductions.

So, I was wondering if I could amend my Federal 2000 return to obtain a deductible benefit for this payment?

Kevin L