Excerpted from US IRS Tax Code Topic 503. http://www.irs.gov/taxtopics/tc503.html
- Deductible Taxes- Taxes and fees you cannot deduct on Schedule A include federal income taxes, social security taxes, stamp taxes, or transfer taxes on the sale of property, homeowner's association fees, estate and inheritance taxes and service charges for water, sewer, or trash collection. You may be subject to a limit on some of your itemized deductions including non-business taxes. Please refer to the Form 1040 Instructions for the limitations.
It would also be best to verify this information with your CPA to determine how it would affect your personal situation.
Good luck .