Are you asking if it is to be federally taxed? Apparently, the answer so far is "yes". See KSTP-TV and WCCO-4 for the news releases.
Where do you enter it? I would go to Wages & Income->Less Common Income->Miscellaneous Income where you can enter it and explain what it is. May I assume that the state has not sent you a 1099-G?
If you meant something else by your question, come back and let us know.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
