During 2013,Christiana's employer withheld $1,500 from her wages for state income taxes.She claimed the $1,500 as an itemized deduction on her 2013 federal income tax return which included $8,000 of itemized deductions.Christiana is single.On her 2013 state income tax return,her state income tax was $900.As a result,Christiana received a $600 refund in 2014.What amount must Christiana include in income in 2014?

Question

Quizplus · Accepted Answer

Christiana received a refund of $600 in 2014, which means she overpaid on her state income tax by that amount. Therefore, she should include $600 in income in 2014 to account for the overpayment. The $1,500 she claimed as an itemized deduction on her federal income tax return does not need to be included in her income.

During 2013,Christiana's Employer Withheld $1,500 from Her Wages for State