State tax filing

a lot of good dialog , but isn't it rather simple? 

 

It's cash basis accounting so whatever was PAID in 2018 is deductible if you itemize - whether that money is for 2018 or 2017 taxes the fact is it was paid in 2018

 

the refund from 2017 is taxable income in 2018  only if you itemize in 2018

 

please correct me if I am wrong,