From the IRS: The 2024 Publication 525 has been revised to clarify that Alaska taxpayers must report the entire 2024 Alaska Permanent Fund Dividend payment amount, to include the energy relief payment portion. The entire $1,702 Alaska Permanent Fund Dividend payment for 2024 is taxable for federal income tax purposes and should be reported as income on Schedule 1 (Form 1040), line 8g.

link to IRS clarification:

https://www.irs.gov/forms-pubs/clarification-about-alaska-permanent-fund-dividends