From what I have found, the energy rebate is taxable this year. I know in years past the IRS has posted a notice that it isn't taxable, but all I can find is the FAQ (link below) that was updated in August of 2024 stating that both the dividend and energy rebate portion are taxable. In years past I believe the IRS has posted their determination part-way through the filing season, so maybe they will again this year.
1099-DIV dividend income 2 | Internal Revenue Service
