RobertB4444
Expert Alumni

Business & farm

State tax refunds are reported as income if you itemized deductions in the year that they were refunded for.  That is what gets reported there on line 8.  Federal tax refunds are not reported as income to the estate.  They have already been taxed while your niece was alive.

 

Sorry for your loss.

 

@dianecharity1502 

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