If they are in a state with income tax, they probably need to file an amended 2021 income tax return as well.
Nothing about this situation requires a change to 2022.
However, if they pay additional tax to their state in 2023 (the year they corrected the federal return) then this tax can be added to their state and local income tax deduction on their upcoming 2023 return. Taxes are deductible when actually paid, regardless of what year they were for. Likewise, if they are in one of the states that allows deducting federal taxes on the state return, that would be added to their 2023 tax return, since the taxes were actually paid in 2023.
