No, in a recent New York decision, the court held that only taxes actually paid can be included in the means test.
Line 16 of Form 122A–2 is clear and unambiguous in permitting a debtor to deduct, as an other necessary expense in the means test, only the amount actually owed for taxes. See In re Rudnik, 435 B.R. 613 (Bankr. D. Minn. 2010).
In re Addison, 580 B.R. 24 (Bankr. E.D. N.Y., Jan. 11, 2018)
