Error on 2021 Federal 1040 form

[cgmartin]

The IRS found an error on my 2021 Form 1040 regarding the Recovery Rebate Credit.  I had to pay them $199.00 in March 0f 2022.  Can I claim that amount when I do my 2022 taxes?  If so, where do I list it?  Thx.

[DoninGA]

Federal taxes owed and paid for a prior tax year are not entered on nor deductible on a current year federal tax return.

[PipiR]

Thanks. Great answer.