32563) $ 484,192 $ 1,941 $ 0 $ 0 $ 0 $ 0 $ 486,133 Schedule A. The IRS has not provided guidance on 2017 state overpayments as it relates to the Tax Cuts and Jobs Act's language on prepayments of tax. Schedule A, line 5 has not been limited to actual 2017 state income tax liability. To make adjustments or override