I agree with your advice about including in 2022 income so it will match against the 1099 that was erroneously issued by California.
The California's Franchise Tax Board has issued a 1099-MISC rather than a 1099-G that is traditionally issued for tax refunds. This makes what they have called a "Middle Class Tax Refund" look more like a handout rather than a return of my money. Unfortunately, much like the Inflation Reduction Act the Dems like to camouflage their give aways to make them more acceptable to We The People as the redistribute our wealth.
