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State refund taxable?

To decide if my 2023 state tax refund is taxable income for 2024, TT asks me to look at line 5 on my 2023 Schedule A, indicate whether the box on line 5a is checked (it is not), and enter the amount of 2023 state and local taxes I paid.  Does this mean just the amount on line 5a (state and local income taxes) or the amount on line 5d (income + real estate + personal property taxes)?  I'm guessing it's the latter. 

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3 Replies
AnnetteB6
Expert Alumni

State refund taxable?

The question is asking only for the amount shown on line 5a, state and local taxes.

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State refund taxable?

Just to confirm:  Line 5a is State and local income taxes.    Line 5b is State and local real estate taxes.  Line 5c is State and local personal property taxes.  Are you sure that the question only refers to the income taxes?  All 3 are state and local. 

State refund taxable?

It ends up the amount requested is the total of state and local income + real estate + personal property taxes (line 5d)

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