(1) If a taxpayer is a Non-resident Alien and he filed form 1040 NR in 2021 and he got a $400 state refund. if he still files form 1040NR in 2022, does this $400 taxable on his 2022 tax return?

(2) If a taxpayer is a Non-resident Alien and he filed form 1040 NR in 2021 and he got a $400 state refund. If he became a tax resident in 2022 and filed form 1040, does this $400 taxable on his 2022 tax return?

Thank you for the help!