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After you file
You need to report it on your 2016 tax return as income (assuming you itemized deductions and took a deduction for state tax paid in 2014). Then amend your 2015 tax return, and remove the income on the amended return. You can't handle the issue completely in your 2016 return; you must amend 2015 as well.
‎June 6, 2019
5:08 AM