For my old clients whose itemized deductions were close in amount to the standard deduction, I advised them to do this to maximize the deductions.
IRS has no choice but to allow it. Individual taxpayers income and deductions are based on the cash basis, i.e. when you get paid, and when you pay your taxes.
There are two different issues. In CT we can pay our 2017 tax in 2 installments. One is due in July, the other is due in January. I have sent letter to all my clients to consider paying January installment on December. I have not recommended they pay next year’s tax for 2018 in December because that would not be deductible this year.
Also for income tax, I have recommended that they pay January installment in December and consider doubling it because a 25 percentage extra is probably reasonable
Did you read the article?
I did exactly that for years, when I was paying my own property taxes & the property taxes on Dad’s house, which I co-owned.