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The state income tax refund or a part of it - may ONLY be considered a taxable income If your mother itemized on her 2014 federal tax return.
If the standard deduction was used on her federal tax return - that refund is NOT taxable.
Let me know if that answered your question or if you need further help.
There is a special worksheet which determines a taxable portion of that refund.
It is possible that not the full refund is taxable.See the worksheet on page 24
By filing that worksheet - you will calculate a taxable part of that refund.That would be the first step.
Let me know if you need any help with reporting.
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