I received income from the state that is under the federal threshold of $600. How do I report it if I am not getting a 1099-G?

[VolvoGirl]

What is it for?  Is it for your 2021 state refund?  Or are you in California?  It could be a 1099Misc for the Middle Class Tax Rebate.  Those are going out and are taxable on the federal return.  Check your bank account for a deposit and when.  It might give you a clue.  

[Bsch4477]

You won’t get a 1099-misc since your payment was less than $600. 

Federal Taxes -> Wages & Income -> I'll choose what I work on -> scroll to the bottom and under Less Common Income select Start (or Update) for Miscellaneous Income.... You'll find all sorts of other income categories in there. If none of those shown fit the bill then pick Other reportable income and you can enter your own description(s) and amount(s).

To exclude the payment from CA tax do this. 

On California section you will see HERE’s INCOME THAT CALIFORNIA HANDLES DIFFERENTLY. Scroll down to Miscellaneous and scroll down to MIDDLE CLASS TAX REFUND and follow the prompts to exclude the income from CA. 

[phillip-patnode]

Thank you. I am in Massachusetts and received the "Covid Essential Employee Premium Pay."

[Bsch4477]

Ahh. Just ignore the CA information. 

[sonzoil]

So now I find when completing my Massachusetts state tax return, that the $500 covid essential employee premium pay, is carried over from my federal return to the Mass return and showing as taxable under "Fees and other 5% income". How do I remove that, since it is not supposed to be taxed or reported to Massachusetts?

[ShirlynW]

 To delete Form 1099-G, follow these steps:

1. Open TurboTax.
2. In the panel on the left side, select Tax Tools > Tools.
3. Delete a form.
4. Delete Form 1099-G.
5. Sign out of TurboTax.
6. Open TurboTax account.
7. Continue.

[MarilynG1]

If you're using TurboTax Desktop, go to FORMS and open the 5% Other Income Statement in your Massachusetts return.

If your Covid Essential Employee Premium Pay is the only item on this statement, choose 'Delete Form' at the bottom and this should remove the amount from Schedule X and your MA income. 

If you have more than one item on this statement, click this link for details on Making An Adjusting Entry on 5% Other Income Statement.

@sonzoil