Is NY State refund (from prior year) taxable for NY State for year received?

[WalkGood]

Received my 2020 NY State refund in 2022 (took 18 months for NY to finally process).  Have used federal standard deduction for years if that matters.   Is that NY tax refund taxable to NY state for 2022 tax return?

[DavidD66 · Accepted solution]

No.  State tax refunds are not taxable state income.  If you did not itemize and deduct state income tax on your federal tax return, then your state refund is not taxable for federal or state.