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https://www.irs.gov/publications/p970
You can’t claim the deduction if your MAGI is $100,000 or more ($200,000 or more if you file a joint return)
https://www.irs.gov/publications/p17
If you itemize your deductions on Schedule A (Form 1040), you can include the amounts contributed as part of the state and local taxes that you paid
https://www.irs.gov/publications/p519
gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed
https://www.irs.gov/businesses/business-taxes
If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax