in 2020 state tax expense was overpaid by 7000 and in 2021 the 1041 return for federal added back 7000 as a refund as income. however in 2022, there was a 35,000 state overestimate payment that was credited fromprior year. why would we not add the $35,000 as a refund like prior years? is it because that 35,000 was a 2021 payment paid in 2022?

this is for a 1041 trust return. please clarify