Recevied $1.24 IRS refund for tax preiod 201312. what do I do with it?

[jenronel]

I received a letter from the IRS stating that "my account shows an over payment of $1.24. If you have a question, you can call us at 1-800-829-0922."

Never received the $1.24 but wanted to know if it should be included in my return for 2017?

[IsabellaG · Accepted solution]

No, any federal refund isn't taxable on your federal return. And even if your state is one of the few that would tax this refund, $1.24 is too inconsequential for you to have to report it. It wouldn't make any difference at all to your taxes.