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Huaren
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<FONT color=#44BB44 size=2><STRONG>『08年报税季节活动』resident</S

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2009-06-02 18:18:00

以下是引用daisycoucou在2009-4-16 10:29:00的发言:

I used itemized deduction for 2007, because I was NR and there's no standard deduction for NR. But I did not receive the state tax return money (should be around 30 dollars but they never gave it back to me), so should I still report it in 2008 federal return? in 2008 I am R now... If I need to include that amount, then I'll need to file 1040X, right?

No. Cash basis. Report the state tax refund when you actually receive it. No need to amend prior year. Just report the income on the year you receive it.
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