@bla_bla_123 , if you were a Non-Resident Alien ( NRA ) for the US tax year 2022 and filed a 1040-NR ( recognizing ONLY US sourced income), then this refund from Germany is still for the tax year 2022. This is not a refund / income for purposes of US tax for 2024 calendar year.
Note that the income was not included in the original filing, the taxes paid to a foreign govt. was not claimed as credit and therefore any refund is not recognizable either.
