Does a 2017 New York amended state income tax refund of $99 need to be reported to IRS?

Yes, you need to report the refund from your amended New York tax return.

You may receive a tax form 1099-G. Even without this form, you can report the refund. 

Here is how to report in TurboTax:

in Federal

Income & Expenses

Scroll to Other Common Income, click show more

Scroll to Refunds Received for State/Local Tax Returns, click start

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