Putting this here so it will come up in the searches and for a link into the pinned topic on TCJA: https://www.journalofaccountancy.com/news/2019/mar/tax-treatment-state-local-refunds-201920934.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=01Apr2019 Whole article for those that don't click links: