Why does the IRS tax my state income tax return?

Why does the IRS make me list my state income tax return from the previous year as income when they taxed my income from that year once already? I didn’t increase my income when I overpaid the state.


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6 Responses to “Why does the IRS tax my state income tax return?”

  1. Because it was used as a deduction the year before.

  2. the tax lady Says:

    If you didn’t itemize (or used sales tax) it last year, it’s not income this year.

  3. Bostonian In MO Says:

    You only list it as income if you took a Federal deduction for state income taxes LAST year (2008). If you didn’t do that, just ignore it.

  4. The only reason you need to list your state income tax refund is if you claimed a state income tax deduction in the previous year. If you did not claim this deduction, you do not need to claim your refund as income.

    If you did claim this deduction, then you did not pay tax on what was withheld from your paycheck. The IRS is now taxing the portion that you originally excluded from income but then received back as income.

  5. Did you itemize deductions on your Federal return last year?

    Your prior year state income tax refund counts as income *this*year* if you deducted state income tax on your Federal return *last*year*.

    If you took the standard deduction last year, your state income tax refund is not taxable income.

  6. Because you deducted your withholding and it was less than what you owed. Taxing the refund evens the score.

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