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My wife has been working several days at home and several days in the office. The office is in the city with an income tax. She found out that she can go back as far as '94 to resubmit her taxes and not pay city taxes for the days she works at home (as long as the company verifies she was working at home on those days). The city has already verified the capacity to do this. I have used her city tax as an itemized deduction each of these years on our Federal Taxes. Will this just be an adjustment to her income next year just like a regular city or state refund, or do I have to re-file Federal taxes for each of these years?
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