So let's say I had a $5,000 state tax refund from my 2023 individual state tax return. Estimate 2024 itemized decutions are $30.000 . Then is the $5,000 federal individual taxable income in 2024? I ran this thru my 2024 proforma indivdual federal taxes and it reflected the $5,000 is not 2024 federal taxable income.
