Are you or anyone else that you know self-employed?  If so you will want to read the following:

As many of you know your last estimated state tax payment is not due until January 15, 2018, however, since it is very likely state income taxes will no longer be allowed as a deduction starting in 2018, you will want to make your payment by December 31, 2017 to insure its deductibility.

According to my CPA, if you can afford to pay the state tax estimates this month, one can benefit from paying.  A lot depends upon if you are subject to the AMT (Alternative Minimum Tax).

The AMT is a parallel tax system that operates in the shadow of the regular tax, expanding the amount of income that is taxed by adding items that are tax-free and disallowing many deductions under the regular tax system  .

If you need a CPA for tax advice please contact me!