For MCTR  I filled the Form 1099-misc and entered the amount on Box 3. Do not check box for 'Other income' , go down to where there is a 'Box for YES / NO California Middle Class Tax Refund' check mark the Box for YES.  This information will automatically flow to SCHEDULE 1 Line 8 (z). It will subtract the amount entered on 1099 Misc. This MTCR is not taxable.