Where do I enter Property Tax Reimbursement (Senior Freeze) check amount?

It is not taxable on your New Jersey (NJ) return however if you used it as an itemized deduction on your federal return and then got a refund of those property taxes you may need to report the income as follows.

• The taxpayer must determine the amount of itemized deductions that the taxpayer would have deducted in the prior year had the taxpayer paid only the proper amount of tax. The taxpayer must then compare this amount to the total itemized deductions actually taken on the return, and include the difference as income on the current year return if the taxpayer received a tax benefit in the prior taxable year from that itemized deduction. 
• Revenue Ruling 2019-11 Recovery of Tax Benefit Items - See the examples to determine if your refund should be taxable.

Please follow the instructions below to report a Reimbursed deductions from a prior year:

1. Click Federal Taxes -> Wages & Income and scroll down to Less Common Income
2. Go to the last selection, Miscellaneous Income and click Start
3. Go to the last option, Reimbursed deductions from a prior year and click Start
4. Select 'Refund of Taxes' and then type in the requested information (you must calculate the amount to include in income using your 2020 return. Read the information in the 'Tax Benefit' link and the ruling above.
5. TurboTax Online and TurboTax CD/Download will use the same procedure
6. See the image below for assistance.

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