Yes, if your 2024 refund is $4,687 and the IRS deducts $2,527 to put towards your 2022, you should expect to receive the balance, which is $2,160. There isn't anywhere on your tax return that this needs to be disclosed.
When you check on your refund using the IRS tool Where's My Refund, you should use the original refund amount of $4,687
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