Deductions & credits

@Hal_Al 

 not true for refunds applied to next year.

 

@rtaxc 

 

In <a tax year> you can include:
"any part of a prior year refund that you chose
to have credited to your <tax year> state or local income taxes"

 

 

 If you applied it to a 2019 state tax return, you would itemize it on your federal 2019 tax return.