When do you need to call them income? For example, I did NOT deduct state/local taxes on my 2002 (the standard deduction was better for me). I will receive a small refund for the 2002 taxes in 2003.I should be able to itemize in 2003. Do I need to include the refunds as income on the 2003 taxes if I'm going to itemize? I wasn't clear on it from the IRS site.TIA,Kristi
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