Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Nonresident Income and Deductions

Summary and Exercises

Question 4 of 4

Nigel, who is from England, had $348 of state income tax withheld in 2017. His total income was $5,800 in 2017. The deduction of the state income taxes helped reduce his taxable income, as illustrated below.



Personal exemption


State income tax


Taxable income


Nigel received a $22 state income tax refund in 2018 on his 2017 state return. He should report it as income on his 2018 tax return.