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It depends. If you had the standard deduction, you do not report the refund as income. If you itemized, some or all of it is included as income, which would require in TurboTax an upgrade to Deluxe since that requires Form 1040. However, it seems almost certain that you will not have to report the 1099-G, which means that you will not need to upgrade TurboTax for this form.
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demurescilis
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