Want to apply $90 PY overpayment from 2021 MA TR to 2022 MA TR to pay $1 tax owed on 2022 MA TR and apply rest to 2023 MA TR. Can you help me do this?

If it didn't transfer over from last year then enter a refund from last year that you applied to this year here.   BUT first make sure it's not already there.  You don't want to apply it twice.

To enter last year's refund you applied to this year.

Federal (Personal for Home & Business)

Deductions and Credits

Then scroll way down to Estimates and Other Taxes Paid

Other Income Taxes - Click the Start or Revisit

Next page scroll down to 2021 Refund Applied to 2022

Click Start or Update by the tax you applied

Then for state, you need to click on the state tab and go through state again for it to update.

Then To apply your state refund to next year, enter it under

State Taxes tab

And keep continuing and stepping through the interview about a dozen or more screens and it will finally ask how much you want to apply.  It is probably one of the last questions in the state section.