For this purpose, it's just payments made to the state or locality that issued the refund - in this case, California.
- For W-2s, add the amounts in Box 17 only. They would also appear on your 2022 California Form 540, line 71.
- If you made estimated tax payments for 2022 for California, add those as well. They would be shown on your 2022 California Form 540, line 72.
- If you had withholding taken from the proceeds of a real estate sale in 2022, they would appear on Form 540, line 73.
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