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That is a State (or local ) tax refund 1099-G for a refund you supposedly received on your State or Local 2019 taxes...and it does not look like an unemployment 1099-G

 

IF you used the Std Deduction last year on your 2019 federal taxes...then it does not need to be entered.  (If you used the "Free" version last year, it would have been Std Ded, since Itemized Ded requires Deluxe or higher) 

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IF you used "Itemized" deductions on your Federal tax submission for 2019, then you do need to enter that $52.  The entry is on the menu page for Wages&Income....but the specific section is labelled as being for "Other Income",  then that expands and a specific line shows up for Refunds Received for State/Local Tax Returns 

 

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*