Yes, you can.
However, your refund of state and local income taxes will be included on Line 1 of Schedule SB only if it was included on line 1 of federal Schedule 1 (Form 1040).
It's possible that your state refund wasn't taxable on your federal return.
If all three of the following are true, your state or local tax refund will be included as taxable income on your federal return:
- You itemized deductions last year, instead of taking the standard deduction, and
- You claimed state and local income taxes (not general sales taxes), and
- Claiming the deduction helped you increase your federal refund or lower your tax bill
