Balance due for 2021 taxes ...line 23 is in the state (or local) taxes paid during 2022, when you filed his 2021 taxes. That amount transfers to 2022 , because it can sometimes be used as a Fedeal income deduction...but may not be used at all since dependents are only very rarely able to use itemized deductions.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
