USA State Unemployment Taxes HHLD Employer

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Are payments made to state unemployment agencies for the household employee eligible to be deducted as "other state taxes paid" on Schedule A, Line 8?

I actually saw the answer to this question earlier as "No"; and all the research I am doing indicates that answer is correct.

Where can I find this in writing? Is there an IRS publication or code section that actually spells it out?
 

kirby

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Hi
Look at Publication 17 for 2011 page 153 Employment taxes. In general says you MAY be able to deduct if for child/dependent care.
 

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