I am helping my daughter do her taxes. No issues with Federal. However, for State of Illinois, she received a check for $62 from State of Illinois. Received it in March, 2012. It was her Illinois income tax refund check for 2011. My issue: where do you declare that income on 2012 Form IL 1040? Only thing I can figure is Line 3 and use Schedule M. Any and all input is appreciated. This is her second year of working and last March was her first refund check.
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