Yes, as the answer above states, if the 1099-MISC is in regards to the CA Middle Class Tax Refund, it isn't taxable.
Since it isn't taxable, you do not need to claim it on your tax return.
The IRS does not require you to Amend your return, unless you need to do that in order to pay additional tax (or get a larger refund)
Since your Tax Liability will not change because of this CA Middle Class Tax Refund, you will NOT file an amended return.
You should get the refund stated on your original return and you should not need to do anything more.
Keep the 1099-MISC with your tax file.
@kristabitz
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