One more thought for all who are wrestling with this: You might check and make sure you are actually impacted. I feel a little silly for having just realized that even if I report both 1099-G forms (2023 and 2024) as 2023 income, it doesn't actually change my tax liability compared to just reporting the form for year 2023. I'm limited in both bases by the worksheets, based on PY state income tax that was actually deducted. So, for my own situation, I'm unconcerned about an audit for a missing form, as it won't change my tax liability, even if I have to refile with the missing form.
Moral to the story: Make sure this actually impacts you before worrying too much.
