In 2013 I was married filing jointly. We had underpaid our state taxes by $24,000 so we wrote a check to the state for $24,000.
In 2014 we divorced, and are filing separately. The $24,000 can be used as a deduction on our 2014 taxes.
Can we BOTH deduct the full $24,000 in each of our returns?
Or do we need to split it ($12,000/$12,000 or $14,000/$10,000 for example)?
We live in California.