This sounds logical. I did file a 1040 with Iowa as a non resident so it was minimal. I was only recouping some of my taxes. Unfortunately Illinois turned around and took most of this return back from me. This is what confused me. As I understand it, this will now be income I have to report on my 2019 Federal. Since I really did not keep most of the refund, this is why I thought I should also report what I paid out to Illinois?
