I noticed that in this decision from the IRS it sounds like California taxpayers who received their Middle Class Tax Refund in 2023 (because FTB issued them late) will need to include this in their Federal taxable income.  I have a few clients so far that fall into the group of late payments.  I'm trying to be proactive in alerting those clients that they will need to remember to include the MCTR payment next year in their tax documents.  Does anyone read that situation differently?