Where do you file the middle class tax refund?

[joannattmnt]

On the federal side, it does not have an option to enter the middle class tax refund under the directory 1099 Misc. It show 1099-misc form and ask for Yes or No answer. I clicked No. Then it went back to the previous screen. 

[VolvoGirl]

You don't need to enter the  CA  Middle Class Tax Rebate.  Just ignore it.   

IRS has ruled the California Middle Class Tax Refund is NOT taxable. So you don't have to enter it at all
https://www.irs.gov/newsroom/irs-issues-guidance-on-state-tax-payments-to-help-taxpayers

Or are you trying to receive it?  You can't get it on your tax return.  See this CA info

https://www.ftb.ca.gov/about-ftb/newsroom/middle-class-tax-refund/index.html