State and local tax refunds are reported on the tax return in the year received. Since you did not receive the 2017 refund in 2018, you would not report it on your 2018 tax return.
Texas Roger is, of course, correct, but I do have a question. How can you report a refund if you don't know what it is yet? Or did some taxing authority tell you that you were getting a refund but they haven't sent it to you yet? Just wondering...
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