I'll tell you what I did and maybe you can shed some more light on this. On my 2015 return I claimed my son and so did my girlfriend, even though she did it by mistake. I did this electronically and Federal wouldn't accept my return because someone already claimed my son. Therefore, I had to mail it in. So I did claim 2 exemptions and I did receive the refund that I thought I should get. When I filed my state (OHIO), they said I should have claimed 1 exemption, based on my federal return. Ohio adjusted my refund. I received a refund of $174.38 instead of the $242. Now Ohio is telling me I have to get a Federal transcript of my 2015 taxes, which already is in process. I guess I will deal with that when it gets here. For 2016, I entered my 1099G as $174.38 because that is what I actually received. If I receive a partial refund later this year for 2015 taxes I will claim it on my 2017 taxes. Maybe I just answered my own question, but if you want to comment on ANYTHING that I mentioned, please feel free too. I so appreciate your help.
