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if the 1/2023 was for 2022 (normally true) then yes you include it on your 2022 return
Yes for the Federal return ... for the state you must enter any estimated payments you made in 2022 no matter which year the tax was paid for. This means on the Federal Sch A (if you itemize) then the 4th quarter 2021 state estimate + the first 3 quarters of the state 2022 estimates. The 4th quarter state 2022 estimate is also entered for the state income tax return.
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