It is true that if you use the Standard Deduction on your Federal Return and then get a state tax refund for that tax year, the refund is not taxable.
The reason is this, if you took the Standard Deduction on your 2024 tax year Federal Return, you did not deduct state tax, therefore any state tax refund attributed to tax year 2024 (which is received in 2025) is not applicable. The refund is not reported, it is not taxable income.
Even when a state refund IS taxable, that taxable refund has nothing to do with Schedule A. The taxable amount of the state refund would be reported on Schedule 1 and flow to your 1040 line 8.
Now getting back to your original question concerning Schedule A.
Schedule A will pick up the amounts of Estimated Tax Payments you list as made for 2025 AND paid in 2025. The payment for 2025 Quarter 4 will not be included since that was made in 2026.
If you had a 4th quarter 2024 payment made in 2025, you need to enter that on different screen from the payments for 2025.
Deductions & Credits
Estimates and Other Taxes Paid
Estimates START or UPDATE
State estimated taxes for 2025 START or UPDATE
Enter the payments made
Only Quarters 1 through 3 will count for your 2025 Schedule A
Return to Estimated Tax Payments
2024 state estimated taxes paid in 2025 START or UPDATE
Choose the state and enter the amount
This total should show on your Schedule A line 5a since you did not pay a state tax liability with your 2024 state return filed in 2025.
If the amount does not match, is the box checked on Schedule A line 5a indicating State Sales Tax rather than State Income Tax?
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