This is clear as mud. WHAT is the “benefit received?”
>>If you itemized your 2021 deductions, include the special refund, in your gross income to the extent you received a federal tax benefit from the 2021 deduction. **The federal tax benefit received, if any, depends on your specific tax situation. ** Use the federal Instructions for Schedule 1 or consult your tax advisor to determine the amount you should include in your federal taxable income.
