Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 24

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2017 Form 1040—Lines 10 and 11
State and Local Income Tax Refund Worksheet—Line 10
Keep for Your Records
Before you begin:
Be sure you have read the Exception in the instructions for this line to see if you can use this
worksheet instead of Pub. 525 to figure if any of your refund is taxable.
1.
Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than
the amount of your state and local income taxes shown on your 2016 Schedule A, line 5 . . . . . . . . . . .
1.
2.
Enter your total itemized deductions from your 2016 Schedule A, line 29 . . . . . . . . . . 2.
Note. If the filing status on your 2016 Form 1040 was married filing separately and
your spouse itemized deductions in 2016, skip lines 3 through 5, enter the amount
from line 2 on line 6, and go to line 7.
3.
Enter the amount shown below for the filing status claimed on your
2016 Form 1040.
Single or married filing separately—$6,300
Married filing jointly or qualifying widow(er)—$12,600
Head of household—$9,300
3.
4.
Did you fill in line 39a on your 2016 Form 1040?
No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your
2016 Form 1040 by $1,250 ($1,550 if your 2016
filing status was single or head of household).
4.
5.
Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6.
Is the amount on line 5 less than the amount on line 2?
No.
STOP
None of your refund is taxable.
Yes. Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7.
Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form
1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
State and Local Income Tax Refund
the amount you could have deducted as
tions for Schedule A and both of the fol-
Worksheet in these instructions if any of
your 2016 state and local general sales
lowing apply.
the following applies.
taxes.
a. You couldn't deduct all of the
1. You received a refund in 2017
6. You made your last payment of
amount on the 2016 Itemized Deduc-
that is for a tax year other than 2016.
2016 estimated state or local income tax
tions Worksheet, line 1.
in 2017.
2. You received a refund other than
b. The amount on line 8 of that 2016
an income tax refund, such as a general
7. You owed alternative minimum
worksheet would be more than the
sales tax or real property tax refund, in
tax in 2016.
amount on line 4 of that worksheet if the
2017 of an amount deducted or credit
amount on line 4 were reduced by 80%
8. You couldn't use the full amount
claimed in an earlier year.
of the refund you received in 2017.
of credits you were entitled to in 2016
3. The amount on your 2016 Form
because the total credits were more than
Line 11
1040, line 42, was more than the amount
the amount shown on your 2016 Form
on your 2016 Form 1040, line 41.
1040, line 47.
Alimony Received
4. You had taxable income on your
9. You could be claimed as a de-
Enter amounts received as alimony or
2016 Form 1040, line 43, but no tax on
pendent by someone else in 2016.
separate maintenance. You must let the
your Form 1040, line 44, because of the
10. You received a refund because of
person who made the payments know
0% tax rate on net capital gain and
a jointly filed state or local income tax
your social security number. If you
qualified dividends in certain situations.
return, but you aren't filing a joint 2017
don’t, you may have to pay a penalty.
5. Your 2016 state and local income
Form 1040 with the same person.
For more details, see Pub. 504.
tax refund is more than your 2016 state
11. You had to use the Itemized De-
and local income tax deduction minus
ductions Worksheet in the 2016 Instruc-
-24-
Need more information or forms? Visit IRS.gov.

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