I don't think the federal refund would be reported as income...
It is not income and doesn't need to be reported as such.
I can't tell from the 1041 if a state tax refund for 2024 taxes will need to be reported...
If you did not (or don't) deduct state taxes paid by the estate, the state refund will not be taxable at the federal level. If the estate did (or does) deduct state taxes paid, the refund may be taxable to the extent the estate had a tax benefit from that deduction.
I am sorry for your loss.
