Interest with Refund

[coolblue]

So for my 2020 return, I ended up getting ~$7-8 more on my refunded than Turbo Tax had calculated. I downloaded my Account of record Transcript and it shows code 846 with the amount I received followed by a code  776 which is a negative value (subtracting which gives me the amount Turbo Tax had calculated) 

My research and news reports suggest this is an interest amount issued by IRS since they owed me a refund. Now for my 2021 filing, am I supposed to show the additional dollars as an income? The refund from last year is an income, correct? Some help would be awesome. 

[rjs]

The refund itself is not income. You do not enter it anywhere in your federal tax return. The interest is income. You report it as interest income, the same as interest from a bank. Enter it as if you got a Form 1099-INT, even though you didn't. For the payer's name enter Internal Revenue Service. Enter the amount in box 1.