Amy,
Thanks for dialoguing on this.
First, it looks like the screen you referenced in the state return is for ensuring the state of OK does not tax the parental choice tax credit, if it was added to federal income.
At issue is how to recognize the credit on the federal return (and therefore taxation at the federal level). For myself, I will not be itemizing in 2024. The reference I was making earlier was to these instructions: "You are not required to furnish a copy of Form 1099-G or a substitute statement to the recipient if you can determine that the recipient did not claim itemized deductions on the recipient's federal income tax return for the tax year giving rise to the refund, credit, or offset." Since the PC tax credit is reported for year 2024 (box 1), and I will not itemize on my yet-to-be-filed 2024 return, my thinking is that I don't need to report it. But if I WAS to itemize in 2024, the question is HOW do I report it? @AmyC
