A Federal tax refund is not reported on a federal tax return.
A state tax refund received in 2024 would be reported on a federal tax return if you used itemized deductions on the 2023 federal tax return instead of the Standard Deduction.
If you are referring to having the 2023 federal tax refund applied to the 2024 taxes when you filed the 2023 federal tax return -
To enter, change or delete a refund from the prior year applied to this years taxes (Federal, State, Local) -
Click on Federal Taxes (Personal using Home and Business)
Click on Deductions and Credits
Click on I'll choose what I work on (if shown)
Scroll down to Estimates and Other Taxes Paid
On Income Taxes Paid, click on the start or update button
On the next screen select the options under 2023 Refund Applied to 2024
Or enter refund applied to this year in the Search box located in the upper right of the program screen. Click on Jump to refund applied to this year
The prior year federal tax refund amount applied is shown on Form 1040 Line 26
