Thank you for providing your token number. I have taken a closer look at your tax file and I do not see any issues with the amount reported on Schedule A line 5a. The number in that field included ...
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Thank you for providing your token number. I have taken a closer look at your tax file and I do not see any issues with the amount reported on Schedule A line 5a. The number in that field included 3 of the 4 state estimated payments, as it should. The fourth estimated payment was made in early 2026, so it should not be included. But, there was a 2024 estimated payment made in early 2025 that has been included, along with your 2024 state refund that you allocated to your 2025 return.
Since a portion of your total tax payments and withholdings to the state for your 2024 return was actually paid in 2025, a portion of the tax refund you received must be allocated to 2025 as well. Then, that allocated amount of your refund is used to adjust the payment that was made in 2025. Without making this adjustment, it would be possible for a taxpayer to artificially inflate their deductions for the current tax year by overpaying their 4th quarter estimated payment in January.
In your case, the amount of your state refund for 2024 divided by your total tax payments and withholdings did come out to be about 9.6%. Therefore, the estimated payment made in 2025 was reduced by that same percentage before it was included on Schedule A as part of your itemized deductions.
The State and Local Income Tax Worksheet (St Refund Wks) shows the numbers involved in the calculation.
All that being said, your return is using the Standard Deduction, so Schedule A is not included for your 2025 tax return at all.
You are free to electronically file your return whenever you are ready. There are no errors that need correction before you file.
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