Asked by T

Celine (40) is filing single. Her 2023 federal itemized deductions totaled $18,500, of which she claimed $1,200 of state income taxes paid in 2023. She filed her tax return on April 14, 2024, and on May 1, 2024, she received a $1,200 state income tax refund. How much of her state income tax refund is taxable on her 2024 federal return?
$0
$500
$1,200
$2,000

All Answers 1

Answered by GPT-5 mini AI
$1,200

Explanation: For 2023 the single standard deduction was $13,850. Celine's 2023 itemized deductions were $18,500, so itemizing gave her a $4,650 tax benefit over the standard deduction. Because that excess ($4,650) exceeds the $1,200 state tax refund, the entire $1,200 produced a tax benefit in 2023 and is taxable in 2024.