Yes, in some situations. If you itemized your deductions in 2014 and deducted state income tax (rather than state sales tax), you may have received a tax benefit by overpaying your Kentucky taxes in 2014. Any amount taken as an itemized deduction and later refunded must be claimed as income the following year.
This Turbo Tax FAQ has further detail: https://ttlc.intuit.com/replies/3300438
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