Viktor, who is from Russia, earned wages of

$12,335

in 2022 . He had

$280

withheld for state income taxes. He listed the state taxes as a deduction on his federal tax return in 2022 which lowered his taxable income. Viktor received a state refund of

$200

in 2023 from the 2022 tax return. Will Viktor report his state tax refund as income on his Form 1040-NR in 2023 or amend his 2022 return?\ a. He needs to include the state income tax refund on his 2023 federal return.\ b. He will remove the

$125

state taxes from his 2022 deductions with an amended return.\ c. He does not need to do anything with his state income tax refund.

47. Viktor, who is from Russia, earned wages of $12,335 in 2022 . He had $280 withheld for state income taxes. He listed the state taxes as a deduction on his federal tax return in 2022 which lowered his taxable income. Viktor received a state refund of $200 in 2023 from the 2022 tax return. Will Viktor report his state tax refund as income on his Form 1040-NR in 2023 or amend his 2022 return? a. He needs to include the state income tax refund on his 2023 federal return. b. He will remove the $125 state taxes from his 2022 deductions with an amended return. c. He does not need to do anything with his state income tax refund