State Income Tax Refund & Alimony Notes/Handouts 12/4/2018 4491-08-C Income - State Income Tax Refund and Alimony 0.8 VO.ppt State Income Tax Refund & Alimony LEVEL 2 TOPIC 11/19/2010 DRAFT NJ Training TY2010 v0.8 NJ Training TY 2008 1

New York Income Tax Refunds Notes/Handouts 12/4/2018 New York Income Tax Refunds Reported only if Taxpayer itemized deductions last year. Claimed deduction for state/local income tax Not reported if Sales Tax deducted in prior year Report on line 10 – Form 1040 Link to “State Tax Refund Worksheet” Need prior year data to calculate whether partially taxable If do not have prior year data, then all taxable 11/19/2010 DRAFT NJ Training TY2010 v0.8 NJ Training TY 2008

1099-G With State Refund 2008 Notes/Handouts 12/4/2018 11/19/2010 DRAFT NJ Training TY2010 v0.8 NJ Training TY 2008 3

Alimony Alimony Received Is Taxable Notes/Handouts 12/4/2018 11/19/2010 DRAFT NJ Training TY2010 v0.8 NJ Training TY 2008 4