Are IRS, State, or Local Tax Refunds Taxable?

When you get an IRS refund, you might wonder if you need to include it as taxable income on your tax return. Here's a simple guide to help you understand:

1. IRS Tax Refunds: These refunds are not taxable. You don't need to report them as income on your 1040 tax return.

2. Standard Deduction: If you took the standard deduction on your IRS tax return, both your IRS refund and your state refund are not taxable. This means you don't need to include either as income on your tax return.

3. Itemized Deduction: If you chose to itemize your deductions and you deducted state and local income taxes, the rules are a bit different. While your IRS refund remains non-taxable, your state refund is taxable. This means you will need to include the state refund as income on your tax return for the year you received it.

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    Refund Type

    Explanation
    IRS Tax Refund
    Generally, an IRS or federal tax refund from last year is not taxable on the subsequent tax year federal or state income tax return. However, if the IRS paid interest in association with a federal tax refund, this interest income is taxable on the IRS and often state tax return for the following year; the taxable interest is most likely reported on Form 1099-G or 1099-INT.
    Details on taxable income
    State Tax Refund
    Unless you took the itemized deduction, then you don’t need to report the state tax refund as income when filing your federal tax return for the tax year when it increased your refund or lowered your taxes.
    If all three of the following applied to you, your state refund counts as taxable income on your tax return:
    • On your last tax return you itemized deductions, instead of taking the standard deduction
    • You claimed state and local income taxes and not general sales taxes
    • The deduction increased your federal refund or lowered your tax bill
    Local Refund
    The same applies here as under State Tax Refund above

    Not the entire tax refund might be taxable, as it depends on how much the deduction affected your refund or taxes due. Simply start a tax return on eFile.com and we will do the rest of you. Start and eFileIT!

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