Are you inferring that because I received a 1099-G (state tax refund) that I'm compelled to use it on SCH A line 5A? In my case it makes no difference since I'm limited by the SALT threshold. With or without it I still get a $10k deduction. Without it I'm not exposed to stating it as income on my 2021 1040. In this case I'm not altering anything I'm just choosing not to use it as a deduction item.
