Do I have to claim a refund that IRS has not yet paid from my 2020 return?

[cameralady]

My 2020 return had to be mailed in and is still unprocessed.  I am due a $900 refund but it has not come before 2021 return extension deadline.  Do I claim a refund?
 

[tagteam · Accepted solution]

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@cameralady wrote:
Do I claim a refund?

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No. You will have to wait for your 2020 refund until that return is processed and the refund is made by the IRS.

[Critter-3]

A state refund is taxable in the year it is recieved so you do not put a 2020 refund on the 2021 return if you did not get it in 2021.  Also a 2020 state refund is not taxable if you did not itemize deductions on the 2020 return no matter when you actually get it. 

[Mike9241]

other situations where all or part of a state tax refund is not taxable is if you paid alternative minimum tax for that year you paid the state tax or your total taxes on Schedule A were more than $10,000