Depends what it is for. There are several things it could be. What box is the Amount in? It could be for a state refund you got last year or for unemployment. You enter them in different places. If it is for a state refund in box 2 then the year is in box 3. Like you got a 2022 state refund in year 2023. 2022 (or prior) is the year it is for. The 2023 in the top right box is the year you received it.