@southernway41-ou - if your refund is delayed more than 45 days from the day you submit your tax return the IRS is required to pay interest on the refund. I assume the $14.50 was interest paid to you due to the delayed refund of your 2020 tax return in 2021....that is income to you, no different than any other interest you receive from a bank. bond, etc.
currently, the interest rate paid for delayed refunds is 5%.
