@kbtaxlady 

"Do we report as other income?

Are we using form 5884-a?"

Did you read this topic at all? Clearly, it's been stated more than once ERC from covid has nothing to do with Form 5884-A. It's in this topic. It's in the links. If you come to a 2-year old topic, the least you can do is read the input, and the guidance to stop relying on 2-year old topics, as well.

Sorry to be peevish, but the info you seek is right here. Even when amending prior years, it's not income and it's not put on Form 5884-A.

It has nothing to do with 2022, because it is from Payroll tax. Not income tax. It applies to the timeframe that was used to qualify.