Client first itemized in 2016. He claimed the R.I. state refund on his federal return for 2017 as his taxable refund. I usually see a deduction on some state returns where the client can deduct the state refund that was taxed on the federal return. I don't see anything on the R.I. return or in the instructions where he can get a deduction (or adjustment, etc) for this amount before calculating the tax due. Has anyone that has prepared R.I. taxes taken this credit, and where does it show on the return? Thanks for any response.