Hello,
In 2022, my Arizona state income tax refund for the tax year of 2021 for 240~ dollars was withheld due to an ongoing dispute with the state's Department of Economic Security. After settling the case in court, the judge ruled in my favor and said I was owed the withheld amount. However, they did not send out my check until April of 2023, which I deposited into my account.
Since it is a refund, do I need to report this as any kind of income for that tax year? I also moved to Georgia in 2021 and have lived there since, and the first year I filed dual state income since I worked in both AZ and GA. If I need to report it, would I report as earned in Arizona?
