Your state tax refund appears on line 33 of Form 1040, but only if you claimed a refund from a prior year

Form 1040 itself does not show a state tax refund you are owed for the current year. Instead, line 33 reports money you received from your state in the prior year — that is, a refund from last year's state return that arrived in the current tax year. If you are looking for information about a state refund you expect to receive after filing this year, you will need to check your state tax return or your state's refund tracking system, not your federal 1040.

The confusion happens because the IRS requires you to report any state refund you received as income on your federal return. If your state sent you a refund check or direct deposit in 2024 for your 2023 state taxes, that amount goes on line 33 of your 2024 Form 1040. This is separate from any federal refund you may be owed.

Key Takeaways

  • Line 33 of Form 1040 reports state tax refunds you received in the current year, not refunds you are waiting for.
  • You only report a state refund on line 33 if you actually received money from your state in that tax year.
  • To track a state refund you are expecting, use your state's tax department website or refund tracking tool, not your federal return.
  • If you itemized deductions on last year's return, you may not owe federal tax on the state refund you received — check your prior year return to see if you deducted state taxes.

Why line 33 asks about state refunds at all

The IRS treats a state tax refund as income because you deducted state income taxes on a prior year's federal return. When you filed your 2023 federal return, you likely deducted either state income taxes paid or state sales taxes. If you deducted state income taxes and then your state refunded part of that amount, the IRS wants to know — because you got a tax benefit for money you ultimately did not owe.

This rule is called the tax benefit rule. You only report the state refund as income on line 33 if you actually received a tax benefit from deducting it. If you took the standard deduction instead of itemizing in the prior year, you did not deduct state taxes, so you do not report the refund as income. The same applies if you deducted state sales tax instead of state income tax — a sales tax deduction does not trigger the reporting requirement for an income tax refund.

The amount you report on line 33 is only the portion of the state refund that relates to taxes you deducted. If your state refund included interest or a credit for overpayment, only the tax portion counts.

How to find the amount to report on line 33

Your state tax return or the refund notice your state sent you will show the amount of the refund. Look for a check stub, direct deposit confirmation, or letter from your state tax department dated in the current tax year. The refund amount should be clearly labeled.

If you received the refund by check, the check itself shows the amount. If you received it by direct deposit, your bank statement or the state's refund tracking email will confirm it. Some states mail a notice after processing the refund; keep that notice with your tax records.

If you cannot locate the refund amount, contact your state's tax department directly. Most states have a phone line or online portal where you can look up refunds issued in a specific year. You will need your Social Security number and the tax year in question.

When you do not report a state refund on line 33

You skip line 33 if you did not receive a state tax refund in the current tax year. This includes situations where your state has not yet processed your prior year return, or where you owed state taxes and received no refund.

You also skip line 33 if you took the standard deduction on your prior year federal return. The standard deduction means you did not itemize, so you did not deduct state taxes, so the tax benefit rule does not explore. Write "0" or leave the line blank — the IRS treats both the same way.

If you are unsure whether you itemized or took the standard deduction on last year's return, pull up your prior year Form 1040. Look for Schedule A (Itemized Deductions). If Schedule A is attached, you itemized. If it is not, you took the standard deduction.

Tracking a state refund you are still waiting for

If you filed your state return and have not yet received a refund, do not look at Form 1040. Instead, go to your state's tax department website and use their refund tracking tool. Most states offer this as a free service on their main tax page.

You will typically need your Social Security number, filing status, and the refund amount (or a close estimate). The tool will tell you whether the refund has been processed, when it was sent, and the method of delivery — check or direct deposit. If the refund was sent by check, the tool usually provides a mailing date; if by direct deposit, it shows the deposit date.

If the tool shows the refund was sent more than 21 days ago and you have not received it, contact your state's tax department. Checks can be lost in the mail, and direct deposits can fail if your bank information changed. The state can issue a replacement or investigate the delay.

The difference between state and federal refunds on your tax return

Your federal Form 1040 shows two different refund-related items: line 33 (state refunds you received) and line 34 (your federal refund). These are completely separate.

Line 34 is the federal refund you are owed for overpaying federal taxes in the current year. This is the money you are waiting for from the IRS. Line 33 is money you already received from your state in a prior year, which you must now report as income to the IRS.

If you are looking for information about your federal refund — how much it will be, when it will arrive, or whether you are owed one — that information comes from the IRS, not from line 33. The IRS provides a refund tracker on its website at irs.gov.

What happens if you report the wrong amount on line 33

If you report a state refund on line 33 that you did not actually receive, or if you report an amount that does not match what your state sent, the IRS may contact you to verify. The IRS has access to state tax records and can cross-check.

If you made an honest mistake — for example, you forgot about a small refund or misremembered the amount — you can file an amended return (Form 1040-X) to correct it. The process is straightforward and does not trigger an audit. You have up to three years to amend a return.

If you intentionally omit a state refund you received, the IRS can assess additional tax, penalties, and interest. It is not worth the risk. If you received a state refund and are unsure whether to report it, contact a tax professional or your state's tax department for guidance.

Frequently Asked Questions

Do I report a state refund if I received it in January but filed my state return in April?

Yes. You report the state refund in the tax year you received it, regardless of when you filed the state return. If your state sent you a refund check in January 2024, you report it on your 2024 federal return, even if you did not file your 2023 state return until April 2024.

What if my state refund included a credit or interest payment along with the tax refund?

Report only the tax refund portion on line 33. If your state's notice breaks out the amounts separately, use only the line labeled "tax refund" or "overpayment refund." Interest or credits are handled differently and your state will provide separate guidance if needed.

Can I claim a state refund I expect to receive later in the year on my current return?

No. You report a state refund only in the year you actually receive it. If you filed your state return but have not yet received the refund, do not report it on your federal return. Report it next year when it arrives.

If I did not receive a state refund, do I write zero on line 33 or leave it blank?

Either approach is correct. Writing "0" is clearer and shows you considered the line. Leaving it blank also works — the IRS treats both the same way. Choose whichever you prefer.

Where do I find my state's refund tracking tool?

Go to your state's tax department website (usually named "Department of Revenue" or "Department of Taxation") and look for a link labeled "Check Refund Status," "Refund Tracker," or "Where's My Refund." Most states have this tool on their homepage. If you cannot find it, call the state's main tax line — the number is on your state tax return.