Perfect and thank you awesome community..

Is it included SE tax, Sch C worksheet asks us "ALL INCOME SUBJECT TO SE TAX"? If no, how to adjust SE tax to zero for these grants.

Also, which line on Schedule C should be entered for this taxable grant?

Still confusing to find a way how to enter this 1099-G in client return.

If client have not have SCH C for 2021, can I consider this 1099-G for OTHER INCOME?