Did the state Health Department report income on an IRS form 1099-MISC or IRS form W-2G? If they did, the tax document should report your son's Social Security number and you would report the prize on your son's 2022 Federal 1040 tax return.
Payments by Federal, state and local government agencies are required to report such payments.
If the state did not report the prize as income, it may have been determined that your son did not constructively receive the award in 2022.
Internal Revenue Code 26 CFR § 1.451-2 - Constructive receipt of income may be found here.
@ktrinh3
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
This answer has been verified for accuracy by an Intuit expert employee
