No, do not combine.
Only worry about the refund and 2023 tax year withholding for your husband.
If your husband took the Standard Deduction on his 2023 Federal return, the refund is not taxable and needn't be entered.
If your husband Itemized Deductions on his 2023 tax year federal return, and claimed State Tax Paid as a deduction, the refund (or a portion) may be taxable.
The state tax deducted is listed on his 2023 tax year Schedule A line 5d.
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