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Maaser on a Tax Refund

Question:

Do I have to give Maaser on my tax refund like regular income?

Answer:

In the event that Maaser has not been taken yet from this money,  Maaser should be taken. If one already gave Maaser from his income [before taxes] and is being refunded part of the taxes he paid, maaser would not be taken a second time from those funds.

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