On your 2023 return.
"The Internal Revenue Service has determined that the rebate is subject to federal income tax and, thus, requires it to be reported as part of your federal adjusted gross income on your 2023 federal income tax return. For this reason, the Arizona Department of Revenue is issuing a Form 1099-MISC, Miscellaneous Information, which reports miscellaneous compensation and other payments, to those who received an Arizona Families Tax Rebate.
Note that the rebate is not subject to Arizona income tax and should be subtracted from your federal adjusted gross income on your 2023 Arizona individual income tax return."
For more information see: Arizona Department of Revenue - Arizona Families Tax Rebate