Does a state tax refund applied to next years state taxes income if you didn't actually get ot

[jak1056]

I think question is smple.  If I applied my state tax refund to 2018's state tax, is it still income on the federal return?

[DDollar · Accepted solution]

Yes.  Choosing to apply your 2018 state tax refund towards 2019 state tax has no effect on how it's treated for federal tax purposes.  If you itemize deductions and deducted your state income tax, the refund may be taxable on your federal tax return.