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

Nonresident Income and Deductions

Exercises

Question 4 of 4

Jacob, who is from England, had $348 of state income tax withheld in 2022. His total income was $5,800 in 2022. The deduction of the state income taxes helped reduce his taxable income, as illustrated below.

Wages

$5,800

State income tax

$348

Taxable income

$5,452

Jacob received a $22 state income tax refund in 2023 on his 2022 state return. He should report it as income on his 2023 tax return.