Are you saying the income tax rebates were included in the 1099-G forms, but not the property-tax rebates?  I've seen an unreported 1099-G generate a CP-2000 when the amount is something like $2,000 and the tax consequence is more than $500, but IRS is not going to fuss about a difference of a few hundred dollars.  Their computers aren't set up to calculate a worksheet that figures if a tax benefit was received in a prior year.  With the $10K SALT limit, they would be wasting their time to try it now.  IRS will be staying away from this issue as much as possible, they know they screwed up.