Does a donation of a state tax return for 2023 reduce the 2023 state refund amount for 2024 Federal tax purposes?

If you're required to report your state and local tax refund on your 2024 federal tax return, you'll need to report the entire 2023 refund amount -- that is, the amount of your refund before you made your donation.   

The state refund is considered to have been received by you, even though you chose to apply it to a charity.  It's the same concept as if you had received the entire amount of your refund, and then made a donation to charity.  They're separate transactions.

Since you donated that amount to charity in 2024, you're eligible to claim a deduction for the donation on your federal return, if you itemize deductions.

See TurboTax Help article Do I need to report the state or local refund I got last year? Is it taxable? to see if you're required to report your state and local tax refund on your federal tax return.

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