back taxes and schedule J

[ja181]

Do back state and federal taxes get listed on schedule J line 12? Let's say I owe 30k (25k fed, 5k state), do I divide that by 60 and put that there?

[HHM]

It depends, can these taxes be discharged.?

[ja181]

No, they're not able to be discharged, I only filed the returns 6 months ago (first one at least, last one was in April), and the IRS has a $63k tax lien filed against me in two states (from their SFRs)

My balance hasn't been updated yet from all the substitute returns I submitted.