If the state withheld my refund from last year, do I report that as "Total Refund Received in 2016?" I didn't receive any money.

[jerry2000 · Accepted solution]

You report that as income. The return was used for your benefit, to pay a debt. The fact that you did not receive it in hand is not relevant. It was credited to your account, used for your benefit, and that is the same as if you got it in hand.

[katie-a-andrew]

Thank you. In relation to that question, my state refund has been withheld for the past three years. To cover a state university bill. But the university bill was about $1,400 and the sum of my past three years of state refunds exceeds this amount—so, is it really going towards that debt? Who do I contact about that?