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IRS Issues Notice No. 2023-56 Entitled 'Federal Income Tax Consequences of Certain State Payments'
September 18, 2023
WASHINGTON, Sept. 18 -- The U.S. Department of the Treasury's Internal Revenue Service issued the following notice (No. 2023-56) in Internal Revenue Bulletin (No. 2023-38):

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SECTION 1. PURPOSE

This notice describes the rules that the Internal Revenue Service (IRS) applies in determining the Federal income tax consequences of refunds of State or local taxes and certain other payments made by State or local governments (States) to individuals (State paym . . .

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