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I HAD TO PAY BACK TAX OWED
The money you paid to the IRS for a previous year’s federal tax return is not deductible, so you do not enter it anywhere on your 2021 return. If you paid back taxes due in 2021 to your state or local government, you can enter that by going to Federal> Deductions and Credits> Estimates and Other Taxes Paid> Other Income Taxes. You can enter the taxes you paid, but do not include any penalties or interest.
To enter state income taxes paid -
On the next screen scroll down to Other Income Taxes Paid in 2021
Or enter state taxes paid in the Search box located in the upper right of the program screen. Click on Jump to state taxes paid
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