I paid 250 for 2022 and entered a payment plan with the IRS. Is that deductible?

No.  You can't deduct prior year tax due payments on a federal return.

No.  The federal tax you paid  with a payment plan is not deductible on your federal return.  There is no where to enter it.

There is a handful of states that lets you enter federal tax you paid in 2023.

Alabama, Iowa. Missouri, Montana, and Oregon.  If you are filing in one of these states watch for the deduction when you prepare your state return.

Thank you. I was afraid of that.