Previous employer has issues a Misc-refund

Hey all.  My former employer from three years ago has sent me a small check ($$$) on a form titled "earnings statement" and explained that this is a Miscellaneous Refund due to an error having been found in their payroll system.  The problem is I now live in a different state - will this payment require that I file 2023 taxes in my current state and the former state where the company that issued the refund was located?