If I do not owe or get a refund every year. Why does my state return say I owe $88?

WHY DO I OWE STATE TAX?

We cannot see your tax return.  The most common reason for owing state tax is that you did not have enough state tax withheld from your paychecks during the year.   Double check all of the amounts you entered from tax documents such as your W-2's---look carefully at boxes 16 and 17.  Look for misplaced decimals and extra zeros.  Print a copy of 2023 and 2024 state returns and compare them side by side, line by line to spot the difference(s).

 There are a few reasons why your refund is different than it was last year. Your income may have changed, your withholding may have changed, if you make estimated tax payments, they may be different than the year before.  Also, your credits and deductions may have changed.

Refer to the TurboTax article Why did my refund go down compared to last year's? for more information.