You do not enter a federal refund anywhere. It is not taxable and doesn’t apply to the next year. You only enter state refunds if they are taxable on your federal return.
A State/local 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 sale 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.
A federal tax refund for a prior tax year is not entered on a federal tax return.
What form? What are you trying to do? You do not enter your federal refund from the previous year into the federal form for the current year----if that is what you are asking about. If you itemized deductions for 2023, then you are supposed to enter the state or local refunds you received last year.
You do not enter a federal refund anywhere. It is not taxable and doesn’t apply to the next year. You only enter state refunds if they are taxable on your federal return.
A State/local 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 sale 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.