If I applied all of my 2015 state refund to my 2016 estimated state tax, can this amount still be taxable income on my 2016 federal return?

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If I applied all of my 2015 state refund to my 2016 estimated state tax, can this amount still be taxable income on my 2016 federal return?

Yes, it is still taxable income

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If I applied all of my 2015 state refund to my 2016 estimated state tax, can this amount still be taxable income on my 2016 federal return?

Yes, it is still taxable income

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