Thanks @Anonymous. I entered it under the 1099-MISC as a state tax refund. I'm still unclear who the "overpayment" belongs to--did I overpay taxes to the state or did the state overpay in the refund amount? Or is it just a statement that I received a payment from Ohio (that may or may not count as income)? The refund amount I actually received in 2020 for '19 is equal to the amount of overpayment reported on the 1099-G. When entered, it made no changes to my refunds (state or federal). But it said that I have no additional tax obligations as a result of it.
