Page 85 - Other Income for Individuals

Recoveries

State Tax Refund (2/2)

 See Pub. 525 for when you must use

another worksheet.
 If you could choose to deduct for a tax

year either:
• State and local income taxes, or
• State and local general sales taxes,

then the maximum refund that you
may have to include in income is
IN limited to the excess of the tax you

chose to deduct for that year over
the tax you didn’t choose to deduct

for that year.
 For examples, see Pub. 525.

83