Should I enter on my 2016 taxes a Federal refund of a 2013 "Decrease in failure-to-pay penalty" that I received in 2016, and, if so, where do I do this?

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No, federal tax payments (balance due for last year) or refunds are not entered on the federal tax return.

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No, federal tax payments (balance due for last year) or refunds are not entered on the federal tax return.

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