And found this IRS pub 525. See page 25 example 29.......
https://www.irs.gov/pub/irs-pdf/p525.pdf
"You claimed the standard deduction on your 2021 federal income tax return. In 2022, you received a refund of your 2021 state income tax. Don’t report any of the refund as income because you didn't itemize deductions for 2021."
Which I would think means you don't even have to enter yours. So just enter her state refund.
