State refund last year and 1099-G this year: can I ignore it?

[Mike8]

I received a 2017 1099-G regarding the state tax refund of 2016.

I used the standard deduction in 2016.

I understood that I do not report the 1099-G on my 2017 tax return because I did not itemize in 2016, is that correct?

[MaryK1]

Yes, your state and local income tax refunds are not taxable if any of the following apply:

- You took the standard deduction in the prior year (you did not itemize your deductions).
- You had negative taxable income (your deductions exceeded your adjusted gross income).
- You itemized deductions, and elected to deduct state and local general sales tax instead of state and local income taxes.