It was realized the Estimated interest and penalities were not included on the 2023 return. Can this be included in the 2024 Return
No, this can't be added to 2024. It's likely you would have been sent a bill if you underpaid, but you could call the Department of Revenue for the state you live in to inquire. In the meantime, you can finalize your 2024 return since it won't impact it.