I amended my 2014 taxes from itemized to standard deduction. Now I'm amending my 2015 taxes. Do I still report the 2014 state tax refund I got in 2015 as income?

[abcabbo]

Thank you in advance for your help.

Last year I amended my 2014 taxes and took the standard deduction. Previously, my deductions were itemized, and I deducted state taxes. Thus, in 2015 when I got my state tax refund, I added it as income on my 2015 taxes. 

Now I am amending my 2015 taxes, again in order to switch from itemized to standard.  

Since I amended my 2014 taxes to the standard deduction, that means I didn't deduct my state taxes.  Does this mean when I amend my 2015 taxes, I will no longer include the 2014 state tax refund as income?

I am really struggling with this question, so I appreciate any help you can give.  Thank you.

[AnthonyC · Accepted solution]

When you amend your 2015 return, you would no longer include the state refund as taxable income since your 2014 return is now a standard deduction.  By amending 2014, you no longer are receiving any tax benefit from the itemized deduction so you would reflect this on your 2015 return.

[abcabbo]

Thank you so much for this immediate and helpful answer!