What does Publication 525, worksheet 2, #2 want when it asks for "refunds or reimbursements"?

[c2k]

Schedule A only has expenses, taxes, interest, gifts, losses, & deductions. So what is it wanting? Is it maybe referring to refunds or reimbursements that would reduce an amount on schedule A? I have state tax refunds from multiple years so I need to fill out this worksheet for each year and this question just doesn't make sense when looking at schedule A. Please clarify this for me. Thanks.

[JulieCo]

Yes, it would be refunds or reimbursements of anything that was previously deducted as an itemized expense on Schedule A (except for state and local income taxes as that is addressed in line 1 of Worksheet 2).  A couple examples would be  1) an insurance reimbursement was received for a medical expense or casualty loss that was deducted or 2) a large purchase was returned and one received a refund/reimbursement of state sales taxes that were included on Schedule A.