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IRS.gov Website
Publication 17
taxmap/pub17/p17-120.htm#en_us_publink1000173206

Taxes and Fees You Can’t Deduct(p155)

rule
Many federal, state, and local government taxes aren’t deductible because they don’t fall within the categories discussed earlier. Other taxes and fees, such as federal income taxes, aren’t deductible because the tax law specifically prohibits a deduction for them. See Table 22-1.
Taxes and fees that are generally not deductible include the following items.
Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. For other nondeductible items, see Real Estate-Related Items You Can’t Deduct, earlier.