IRS says you don’t have to make a charitable contribution to claim a deduction for your state income tax refund.
The IRS says the deduction is available to taxpayers who have paid federal taxes on federal income taxes for the past three years and received a state income-tax refund.
The deduction is also available to those who receive federal assistance and are eligible for the Earned Income Tax Credit.
The credit is only available to people who receive the credit for at least two months out of the year.
But the IRS says taxpayers who are currently eligible for federal assistance are not eligible to claim this deduction.
So you should check your state tax returns for your individual tax returns and the state of your eligibility.