Complete the 2020 federal income tax return for Steve and Julie Duling.

- The Dulings received a state tax refund of $350 during 2020.

- The Dulings would like to receive a refund (if any) of any tax they may have overpaid for the year. Their preferred method of receiving the refund is by check.

My question is will that amount be recorded in 1040 Form. If yes, where will it be?