Federal income taxes are not deductible. Similarly, you cannot deduct your payment of FICA on wages or the additional Medicare taxes on earned income (0.9% over your threshold amount) and net investment income (3.8% if your adjusted gross income is over a threshold amount). However, the 2014 payment of 2013 federal income taxes is credited to your 2013 return; any excess payment can be refunded to you or applied toward your 2014 federal tax liability.
A retirement account to which up to $4,000 (or $5,000 if you are 50 or over) may be contributed for 2007, but deductions for the contribution are restricted if you are covered by a company retirement plan. Earnings accumulate tax free.