OK - that makes sense. But now what about if he doesn't end up itemizing this year, because the standard deduction is higher under the new tax code? In that case, I won't be able to reduce the $800 paid in 1Q18 by the $177 refund received in April of 2018. Does that change the answer at all? And how do I document all of this on his return, which I will be filing electronically? Thanks again for all your help and direction.
