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@luke622 wrote:

.....when the excess payment is subsequently refunded by the state, the feds are just going to see that as income to be taxed next year. 


That will not necessarily be the case:

 

Taxpayers who are impacted by the SALT limit—those taxpayers who itemize deductions and who paid state and local taxes in excess of the SALT limit—may not be required to include the entire state or local tax refund in income in the following year.