The federal tax you paid---or have been paying during 2023-- is not deductible on your your 2023 tax return, so, no you do not enter it. And....if your 2023 Form 1040 shows a refund, the IRS will offset that refund and keep as much as you still owe. You do not enter anything about that----the IRS knows already.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
