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On the Social Security Benefits Worksheet, line 18 also states "If prior year lump-sum benefits were received, go to line 19, otherwise, skip line 19 and enter the amount from line 18 on line 20." If line 19 is blank, then that means there were no lump sum benefits received, so the amount on line 20 should equal the amount on line 18.
In the first part of your question, you mentioned Smart Worksheets, however there are multiple Smart Worksheets in the TurboTax program, so I can't be certain which worksheet your post relates to. If you could repost and give some information about the particular Smart Worksheet. It is possible to have negative amounts such as in a capital loss that can be deducted.
Schedule 1 State and Local Income Tax Refund Worksheet 2025
Line 1 State and local taxes paid in 2024 or prior years and refunded in 2025
Smart Worksheets From Form 1040: Individual
Enter the following amounts from your 2024 Form 1040:
H Line 11, Adjusted gross income
I Line 12, Itemized deductions or standard deduction
J Total number of boxes checked under Standard deduction for age and blindness
K Line 15, Taxable income. Line K less line L (if less than zero, enter as negative)
Line K says “Line K less line L”. Should it not be “Line H less line I”?
Yes, you are correct. The Smart Worksheet for State and Local Tax Refund is calculating correctly, however, the wording on the worksheet is incorrect. I will forward this information to our team.
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