If you are trying to decide if you need to report a state or local refund as income, you would be looking at your Schedule A line 5a or line 5b.
The schedule A would be attached behind the 1040.
If you took the standard deduction, there would be no schedule A. Look at your 1040 line 40 to see if you took the standard deduction or if you itemized.
If you took the standard deduction, or reported sales tax on Schedule A line 5b, the refund does not need to be reported.
