Page 90 - Other Income for Individuals

 If you recover any amount that you deducted in an
earlier year on Schedule A (Form 1040), you must
generally include the full amount of the recovery in
your income in the year you receive it.

 Where to report. Enter your state or local income tax
refund on Schedule 1 (Form 1040), line 1, and the
total of all other recoveries as other income on
Schedule 1 (Form 1040), line 8.

1

Itemized Deduction Recoveries