If you pay income tax that is an expense there are simply no two ways aboutit.If youu2019re asking how to avoid it showing up as an expense u201cin 2018u201d theobvious answer is that you need to record it as an expense in 2017.DR Income Tax Expense 1000 CR Income Tax Payable 1000When you make the payment in 2024 youu2019ll simply relieve the liability youaccrued for at the end of 2017.DR Income Tax Payable 1000 CR Cash 1000