Client would not mind reporting the refund in 2017 if that is what it will take to file electronically, but the Catch 22 to that is that the Form 1099-G must be completed.  My client's 2016 South Carolina return was the first and only South Carolina return that I have ever prepared.  So, I don't have the information, such as South Carolina's EIN, needed to complete the Form 1099-G.  (Note:  This must happen a lot, as many 2016 returns were extended into 2018 for taxpayers living in hurricane disaster areas.)