* OK statute is treating this payment as a "State Income Tax Refund" -- so close your eyes and put it in whatever income data input slot you have for "State Tax Refunds" 
*  Whether it is IRS taxable and how much will be determine by "tax benefit" for 2024 -- don't get hung up trying to match 2023 with 2024 and 2025 --- trust the software --- chances are high it will not be taxable at the IRS level when the calculations are made because you did not get a tax deduction benefit.

* Also, remember OK taxable income starts at Federal AGI -- so if not taxable federal, not taxable OK.  Now if a portion of it is taxable IRS, have to adjust it as non-taxable on OK -- there's a spot for it.

* Most of all -- IRS computers will be "matching" so you need to put that 2024 1099G amount where it can find it on the 2024 tax return -- if you logically leave it off, etc -- could generate a CP2000 letter in six to nine months and the IRS will be asking for taxes on that 1099G amount.....