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Level 1
February 26, 2026
Solved

where do you enter the amount of a state income tax refund for the previous year as it is taxable for the current tax year

  • February 26, 2026
  • 2 replies
  • 6 views
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Best answer by xmasbaby0

Expert Reviewed

 

IS MY 2024 STATE OR LOCAL REFUND TAXABLE?

 

If you used standard deduction for your 2024 tax return, you do not have to enter a state or local tax refund you received in 2025.   If you itemized deductions then your state or local refund that you claimed on the 2024 return----and received in 2025---must be entered as taxable income on your 2025 return.  If you  are not sure if you itemized for 2024, look at your 2024 Form 1040 line 12.   Do you see the standard deduction amount or something else?

 

 

 

2024 STANDARD DEDUCTION AMOUNTS

SINGLE $14,600    (65 or older/legally blind + $1950)

MARRIED FILING SEPARATELY            $14,600    (65 or older/legally blind + $1550)

MARRIED FILING JOINTLY $29,200    (65 or older/legally blind + $1550)

HEAD OF HOUSEHOLD $21,900    (65 or older/legally blind + $1950)

 

 

If you need to enter the state or local refund — go to

Federal>Wages & Income>1099-Misc and Other Common Income>State and Local Tax Refunds on Form 1099G

2 replies

DoninGA
Level 15
Level 15
February 26, 2026

To enter a state or local tax refund (Form 1099-G) -

Click on Federal Taxes (Personal using Home and Business)
Click on Wages and Income (Personal Income using Home and Business)
Click on I'll choose what I work on (if shown)
Scroll down to 1099-MISC and Other Common Income
On State and Local Tax Refunds on Form 1099-G, click the start or update button

xmasbaby0Level 15Answer
Level 15
February 26, 2026

Expert Reviewed

 

IS MY 2024 STATE OR LOCAL REFUND TAXABLE?

 

If you used standard deduction for your 2024 tax return, you do not have to enter a state or local tax refund you received in 2025.   If you itemized deductions then your state or local refund that you claimed on the 2024 return----and received in 2025---must be entered as taxable income on your 2025 return.  If you  are not sure if you itemized for 2024, look at your 2024 Form 1040 line 12.   Do you see the standard deduction amount or something else?

 

 

 

2024 STANDARD DEDUCTION AMOUNTS

SINGLE $14,600    (65 or older/legally blind + $1950)

MARRIED FILING SEPARATELY            $14,600    (65 or older/legally blind + $1550)

MARRIED FILING JOINTLY $29,200    (65 or older/legally blind + $1550)

HEAD OF HOUSEHOLD $21,900    (65 or older/legally blind + $1950)

 

 

If you need to enter the state or local refund — go to

Federal>Wages & Income>1099-Misc and Other Common Income>State and Local Tax Refunds on Form 1099G

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**