Taxpayer is filing amended returns for 2006 and 2007. Both original returns used federal standard deduction and both amended returns will use itemized deductions. The original 2006 return resulted in a state refund. The 2006 state refund was not included as income on the original 2007 return since the taxpayer did not itemize in 2006. The amended 2006 return will reduce the 2006 state refund slightly so taxpayer will have to return part of the state refund. Should the amended 2007 return declare the original 2006 state refund as income and the 2009 return claim the payment to the state.
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