Has our California venues grant line 8z a past payment or a future payment

[playwrightayesjinc]

California venues grant subtractions $250,000

[JotikaT2]

Can you clarify your question?  It sounds like you have received a California Venues Grant but it's hard to determine what form you are referring to when you mention line 8z.  It may be for IRS Schedule 1, but please clarify your question as you mention past payments and future payments.  

Typically, tax returns are prepared using the cash basis.  If your question is asking what income you would need to report, then on your 2024 tax return, you would report income received by December 31, 2024.  If you received the payments in 2025, they would be reported on your 2025 income tax return.