State Witholding on Sale of Property

[GTS1101]

I have a client who lives in Calif. He sold a piece of land he owned in Colorado. They withheld 2% for Colorado income taxes. I feel this is a stupid question and I should know the answer but I wanted to verify it as I can find nothing in the Sch A instructions. Can he deduct the full amount withheld for Colorado State Income taxes on the settlement statement as Income Taxes paid on Schedule A Line 5? I would assume yes but I am not 100% sure.

Thanks!

GTS1101

[BP.]

Yes, deductible. Just another type of an estimated tax payment. HUD-1's for out of state property sales seem to have this withholding much more often now. I usually copy and attach the HUD-1 showing the withholding. (BTW -- no stupid questions here ).