What if I need to use the Recoveries of Itemized Deductions worksheet?

You can fill out the Recoveries of Itemized Deductions Worksheet  using Publication 525  if any of the following statements are true:

1. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2025 of an amount deducted or credit claimed in an earlier year.
2. The amount on your 2024 Form 1040, Line 14 was more than the amount on your 2024 Form 1040, Line 11.
3. You had taxable income on your 2024 Form 1040, Line 15 but no tax on your Form 1040, Line 16 because of the 0% tax rate on net capital gains and qualified dividends in certain situations.
4. Your 2024 state and local income tax refund is more than your 2024 state and local income tax deduction minus the amount you could have deducted as your 2024 state and local general sales taxes.
5. You made your last payment of 2024 estimated state or local income tax in 2025.
6. You owed AMT in 2024.
7. You couldn't use the full amount of credits you were entitled to in 2024 because the total credits were more than the amount shown on your 2024 Form 1040, Line 18.
8. You could be claimed as a dependent by someone else in 2024.
9. You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2025 return with the same person.