I have lived in Missouri from Jan 2021 to September in 2021 and received the ARPA assited Cobra coverage from April thru September. I have not received any money (subsidy) directly deposited into my bank account. But my employer has got that money from the government. From Oct 1st, I moved to California and started new job from Oct 4th. Do, I need to consider the Arpa premium as income for California income tax. Note that I didn't received this assistance while in CA. From Oct' 1st I was on employer health coverage and aslo I was only 3 month resident of CA in 2021 and still lives in California?
Thanks
PP
