去年退的state tax是taxable refund吗？

用Sprintax报2022年的税，其中有一项是填2021年州税的overpayment, live chat问了说这个是去年州退的税，然后发现这个钱在1040-NR里面直接算成了taxable refund，加到了federal adjusted gross income里面了？请问这是合理的吗？所以去年退的税今年还要交税吗？谢谢大家！

取决于你有没有用itemized deduction，和你deduct掉的部分有没有退给你。

例一：你去年交了5000刀州税，你用了itemized deduction抵扣掉了这部分钱。然后后来你报州税的时候给你退税了1000刀。这种情况下就相当于你多抵扣了1000刀你本来就没有交的1000刀州税，这种情况下这1000刀应该算作第二年的应税收入。

例二：你去年交了5000刀州税，但是你用了standard deduction。这种情况下退税的1000刀不算应税收入。

例三：你去年交了11000刀州税，你用了itemized deduction抵扣掉了上限10000刀。然后后来你报州税的时候给你退了2000刀。这种情况下你实际上只多抵扣了1000州税（因为你申报抵扣了10000刀，但是你实际只给了9000刀），只有1000刀算应税收入，另外1000刀不算。

申明：个人理解，仅供参考。请咨询CPA确认。

From ChatGPT
"Whether or not your state tax refund from last year is taxable this year depends on your individual tax situation. Generally, if you claimed itemized deductions on your federal tax return last year and received a state tax refund, you may need to report the refund as taxable income on your federal tax return this year. However, if you did not itemize deductions on your federal tax return last year, then your state tax refund would not be taxable this year. It is recommended that you consult a tax professional or refer to the IRS guidelines for further information on how to handle state tax refunds on your tax return."
个人经验好像去年的state tax return算今年的income