You do not enter last year's federal refund on your 2025 federal return. There are a few states for which you need to enter last year's federal refund on the state return:
-Alabama, Iowa, Missouri, Montana, and Oregon.
As for entering last year's state or local refunds received in 2025:
IS MY 2024 STATE OR LOCAL REFUND TAXABLE?
If you used standard deduction for your 2024 tax return, you do not have to enter a state or local tax refund you received in 2025. If you itemized deductions then your state or local refund that you claimed on the 2024 return----and received in 2025---must be entered as taxable income on your 2025 return. If you are not sure if you itemized for 2024, look at your 2024 Form 1040 line 12. Do you see the standard deduction amount or something else?
2024 STANDARD DEDUCTION AMOUNTS
SINGLE $14,600 (65 or older/legally blind + $1950)
MARRIED FILING SEPARATELY $14,600 (65 or older/legally blind + $1550)
MARRIED FILING JOINTLY $29,200 (65 or older/legally blind + $1550)
HEAD OF HOUSEHOLD $21,900 (65 or older/legally blind + $1950)
If you need to enter the state or local refund — go to
Federal>Wages & Income>1099-Misc and Other Common Income>State and Local Tax Refunds on Form 1099G
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
