I paid quarterly estimates to the State of Michigan in 2019 based on 2018 tax return. I ended up not owing anything in 2019. The amount I paid was carried over to 2020 and again I owed nothing. I requested to have the money returned and I received it back in 2021. Since I owed no money in 2019 or 2020, is the estimate I paid taxable on my federal return?
