I'm not an Alaska practitioner but have a client there and they just notified me that the 2022 PFD amount as reported on the 1099-MISC includes a $662 energy relief payment each resident received.  The energy relief payment is not taxable per the guidance received from IRS on 2/16/23. 

Of course we've already filed their return so it looks like I may finally get to file a superseded return.