Hi, so according to the ftb website anyone who received more than $600 of middle class tax refund will receive a 1099-misc. so is anyone being proactive and adding the mctr as other income and then excluding it per notice 2003-18 "GENERAL WELFARE EXCLUSION" I learned we can do this while attending a awesome tax brass class. page 39 of the tax brass book. let me know your thoughts or if you forgot to add and exclude or if anyone has recd the actual 1099 forms. brass tax class explained that these mctr shouldn't be taxed by federal since its a governmental fund, are for promotion of general welfare example generally based on individual or family needs) and not compensation for service.