We received a refund in 2017 and it was applied to back taxes owed. Should we account for this in any way now in our 2018 tax returns?

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We received a refund in 2017 and it was applied to back taxes owed. Should we account for this in any way now in our 2018 tax returns?

No, you do not have to account for the 2017 refund applied to your back taxes owed. It is not a factor in preparing your 2018 tax return

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