How do I show that the 2018 1099-G from Oklahoma was not used as a deduction in 2017?

[towners1976]

 I Itemized my 2017 Federal return (used Schedule A) but did not claimed State Income tax paid because I moved and paid no 2017 tax to Oklahoma. State taxes were withheld from IRA Distribution. Now in 2018 I received 1099-G from Oklahoma, how do I show this payment as non taxable for 2018?

[MichaelMc · Accepted solution]

Curiously, there is nothing that you need to do about this. If you did not itemize in 2017 and obtain a tax benefit from the state taxes, simply do not include the Form 1099-G in your income. Keep in mind, the IRS already knows what you claimed, or did not claim, on your prior year tax returns.