According to this Turbo Tax link written by Agent BillM223, "the kicker is the equivalent of a state tax refund. It is taxable in the next year only if you itemized deductions in the previous year. The rationale is that you got a tax benefit in the previous year for 100% of your state tax, so if you get a refund, you have to declare it as income the following year." If you did not itemize in 2019, you do not need to report it.
If you did itemize in 2019, you would enter this under wages and income>other common income>state and local taxes refunds on form 1099G. You will enter the full amount of the kicker received that is listed on the 1099G.
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