I live in MA and received CT Essential Worker Premium Pay. It is $500 and no 1099. How do I report this? Also, do I need to report it to CT? I have no other income in CT.

[dave666666]

I received CT Essential Worker Premium Pay this year. I used to work in CT before 2022. During 2023, all my income is from MA. I am unsure how to report this $500. The Premium pay program told me that per IRS, if it is less than $600, no 1099 will be issued. How do I enter this income in Turbo Tax? In addition, do I need to file a CT state tax?

[AmyC]

It is taxable income. Since you would have received a 1099 if it had been $600, you want to enter it as other 1099 income not reported elsewhere. Follow these steps:

1. go to the federal income section
2. scroll to the bottom
3. Miscellaneous Income, 1099-A, 1099-C, Start
4. Other income not already reported on a W2 or 1099, Start
5. Other wages? Yes
6. Household employee? Continue
7. Sick pay, continue, Medicaid, continue
8. Other Earned Income? Select Yes, continue
9. Source of income? Select Other
10. Enter description -CT Essential Worker Pay
11. Enter amount

12. Continue