NYS Inflation Refund

[mruhl165]

If the NYS Inflation Refund is considered taxable, where do we list it as income on form 1040?  Miscellaneous income?  

[DoninGA]

The 2025–2026 NYS Inflation Refund checks are generally not taxable for New York State personal income tax purposes, as they are considered a return of previously paid sales tax. However, for federal income tax purposes, the refund may be considered taxable income if you itemized deductions on your federal return and received a tax benefit from that deduction in a previous year.