Entering tax refund from 2 years ago

[aldjeftaxes]

I am currently filing my 2023 federal tax return. I did not receive my 2022 tax refund until 2024. Do I count my 2022 federal refund amount as income on my 2023 tax return or on my 2024 tax return (once I get to it)? 

[JohnB5677]

No, you do not count a Federal refund as income at all.

• You received a refund because you had paid an excess of taxes to the IRS.  You already paid the tax on it.
• On the other hand a refund from a State may be taxable under certain conditions on your Federal tax return.
  • It is posted on the Federal return to the year you actually received the check.
    • In this case 2024.
  • It is not taxable if you took the Standard deduction in the year the refund is for.
    • In this case 2022
  • It may be taxable on your Federal return if you itemized deductions in that tax year.
    • Again in this case 2022.