Questions about 1099-G

Hi I had a question about a 1099-G that we received in 2024 for $12 from the State of California for taxable year 2023. 

 

I was wondering would I have to include it for 2024? or what reasons might there be to not include it? I've seen a couple posts where people have opted to not report. 

 

For background,

we live in the State of Washington and had no California income for the last year. 

We took the standard deduction in 2023 and will most likely do so this in 2024

We had to file California state tax in 2022 and 2023 due to a short business travel policy.