Do I have to report last years tax refund as income this year?

[ladywnch]

do I have to report last years IRS refund

[Critter-3]

You ONLY enter a  federal refund if your state requires you to do so  ... most do not.

The STATE refund only needs to be entered in the income section ONLY if you Itemized deductions on the prior year's return that the state refund was being issued for. 

[Opus 17]

A state tax refund that was paid to you in the Spring of 2022 is taxable income only if you itemized your deductions on your 2021 tax return.  That's because you deducted your state income tax withholding, so the refund is a reimbursement of a previous deduction.

A federal income tax refund is never taxable income on your federal return.  It may be taxable income on your state return if you live in a state that allows a deduction for federal taxes paid and you received such a deduction, because the refund would again be a partial reimbursement of a past deduction.