Louisiana Frontline Workers Covid-19 Hazard Pay

[Mcbordelon]

Certain taxpayers who met certain qualifications in Louisiana received frontline worker covid-19 hazard pay of $250.00 in tax year 2020.  They have received Form 2020 1099-G with box 2 filled in with the $250 and box 3 states 12/31/20.  The problem is that in proseries when I enter this information it tells me that the tax year should be 2019 or earlier.  Any help with this is appreciated.

[Terry53029 · Accepted solution]

I would not use the 1099G worksheet, as it generally for state tax refunds, or unemployment. I would put it under other income as covid hazard pay

[BobKamman]

Box 2 is for state tax refunds.  There really isn't any good place on the 1099-G to show this type of payment, which reminds me of the "SPIF's" that employees of car dealerships used to get.  (When was the last time anyone saw one of those?)  Louisiana is trying to make jambalaya but all they have is sardines and tofu, no shrimp or sausage.  They probably should have used the 1099-MISC, Box 3.  Just report it as "Other Income."