My son received a 1099-G for Louisiana Frontline Workers Rebate in 2020. The amount is listed in Box 2 (State or local income tax refunds, credits, or offsets). Box 3 has tax year 12/31/2020. Where do I enter this information? If I enter it under State Refund, the default year is 2019. But he not only did not receive it in 2019, he didn't file a tax return in 2019. It's not unemployment benefits. And it doesn't seem to fit any of the categories that under "Other 1099-G income". Does anyone know where I should enter it?
