Do I have to claim my 2015 california state refund as income. if i do it puts me over the child tax credit limit.

[ThomasM · Accepted solution]

You only have to include the prior year state refund as income if you itemized deductions on your federal return in 2015 and took a deduction for state income tax paid.

If you took the standard deduction in 2015, or you claimed state sales tax in lieu of state income tax, then the refund would not be part of your gross income.