Diego received a state tax refund in 2019 for stte taxes he overpaid in 2018. He was able to reduce his 2018 federal tax liability by itenizing and claiming a deduction for state and local taxes paid that year. When Diego files his 2019 return, me may neen to report all or part of the staate refund he received in 2019 as A negative deduction, A recaptured credit, A refundable credit

Taxable additional income