Anonymous
Not applicable

Deductions & credits

$25,300 is the correct standard deduction if either spouse was over 65 on 12/31/18.  if you used the standard deduction for 2018, the state tax refund for that year, received in 2019, is not taxable.  $24,000 is the normal standard deduction on a joint 2018 return but there is an extra $1,300 for each spouse that's over 65