Artículo Refund applied to taxes.. Refund applied to taxes.

id="en_US_2025_publink1000173152"> Refund applied to taxes. You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2025 estimated state or local income taxes. Don’t reduce your deduction by either of the following items. Any state or local income tax refund (or credit) you expect to receive for 2025. Any refund of (or credit for) prior-year state and local income taxes you actually received in 2025. However, part or all of this refund (or credit) may be taxable. See Refund (or credit) of state or local income taxes , later. Separate federal returns. If you and your spouse file separate state, local, and federal income tax returns, each of you can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. Joint state and local returns. If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the state and local income taxes paid during the tax year. You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. However, you can’t deduct more than the amount you actually paid during the year. You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Joint federal return. If you file a joint federal return, you can deduct the state and local income taxes both of you paid. Contributions to state benefit funds. As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5a. Alaska Unemployment Compensation Fund. California Nonoccupational Disability Benefit Fund. New Jersey Nonoccupational Disability Benefit Fund. New Jersey Unemployment Compensation Fund. New York Nonoccupational Disability Benefit Fund. Pennsylvania Unemployment Compensation Fund. Rhode Island Temporary Disability Benefit Fund. Washington State Supplemental Workmen's Compensation Fund. . Employee contributions to private or voluntary disability plans aren’t deductible. .