During 2018,Christiana's employer withheld $1,500 from her wages for state income taxes.She claimed the $1,500 as an itemized deduction on her 2018 federal income tax return which included $14,000 of itemized deductions (the 2018 standard deduction was $12,000).Christiana is single.On her 2018 state income tax return,her state income tax was $900.As a result,Christiana received a $600 refund in 2019.What amount must Christiana include in income in 2019?

Question

Quizplus · Accepted Answer

Christiana must include the $600 refund as income in 2019, but she does not need to include the $1,500 withheld from her wages since she already claimed it as an itemized deduction on her federal income tax return.

During 2018,Christiana's Employer Withheld $1,500 from Her Wages for State