How do I report it?

[predial]

How to add 1099 misc rebate from california?

[Bsch4477]

If it is the middle class rebate you don’t have to report it. 

[rjs]

Income on a 1099-MISC is normally taxable. California sent out the 1099-MISC forms for the Middle Class Tax Refund (MCTR) before the IRS announced that it would not be taxable. So do not enter the 1099-MISC for the MCTR in your tax return.