Schedule 1 State and Local Income Tax Refund Worksheet 2025
Line 1 State and local taxes paid in 2024 or prior years and refunded in 2025
Smart Worksheets From Form 1040: Individual
Enter the following amounts from your 2024 Form 1040:
H Line 11, Adjusted gross income
I Line 12, Itemized deductions or standard deduction
J Total number of boxes checked under Standard deduction for age and blindness
K Line 15, Taxable income. Line K less line L (if less than zero, enter as negative)
Line K says “Line K less line L”. Should it not be “Line H less line I”?
