Rev. date: 1/1/2011Whether or not you have to report your state income tax refund
on your federal income tax return depends on if you itemized your deductions
using Form 1040, Schedule A:
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If you did not itemize your deductions on your Federal tax
return for the same year to which the state or local tax refund applies, do not
report any of the refund as income.
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If you received a refund of state or local income taxes this
year for which you took an itemized deduction in an earlier year, you may have
to include all or part of the refund as income on your tax return.
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