Is a tax refund applied to a prior year a with holding or a payment

[slatermickey]

my wages also have been seized can I deduct this

[Lisa995 · Accepted solution]

Its neither a withholding nor a payment.  You cannot deduct a refund that was taken to offset a prior years federal tax due.  You wouldn't be able to deduct if you had received the refund and then wrote a check for the prior years tax either.

[SweetieJean]

But some states do allow you to deduct Federal taxes paid on the State return.