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If I never received my state refund from last year, how should I handle that on this year's return?

Check with your state about your missing refund. You can find out if the state issued the check or used your refund to pay any delinquent accounts. If your state used your refund to offset state debt, the refund amount is still subject to taxation.

If the state issued your refund, but you didn’t receive it, then you must go through your state tax agency to get it. If you deducted state income tax, your refund might be taxable, even if you didn’t receive it.

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