I am filing an amended 2006 state return that will result in an additional refund that I should receive in 2009. I itemized on my federal return in
2006 so I would have had to declare the state refund on my 2007 federal return. I did not itemize in 2008. Usually I would not have to declare a state tax refund for tax year 2008 on my 2009 return since I did not itemize for tax year 2008. Will I have to declare the 2006 state refund on my 2009 federal taxes?
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