My state income tax refund for 2022 was taken and applied to back school district taxes that were owed from when I was married. Do I have to claim it as income?

[VolvoGirl]

Yes you still got it.  It was just applied to something you owed.  But it may not be taxable.  A State Tax Refund is taxable if you itemized deductions on that prior year's federal return and took a deduction for state income taxes instead of the sales tax. You got a deduction benefit for it so now you have to include it as income. If you took the Standard Deduction it is not taxable and you don't need to report it. Check your 1040 line 12 to see which deduction you took. 

[ee-ea]

Taxable refund if you itemized. You get a deduction for the school district taxes you paid in 2023.