The 2019 state refund was applied to 2020 estimated state taxes on the 2019 return which was not filed until 2021. I understand that there will be both a federal income from the state refund but there should also be a federal sched A deduction from the application of the refund towards the 2020 state estimated taxes. I will have state taxes to pay on my 2020 return....so is the sched A deduction put on the 2020 or 2021 federal tax return?
