Do I need to enter my state stimulus payment?

In 2022, there were some states that issued stimulus, tax rebate, or refundable credit payments to their residents.

Many qualifying taxpayers have already received payment via direct deposit, debit card, or physical check throughout 2022 and there are some states that are still in the process of issuing payments.

Do I need to report my state stimulus payment on my 2022 tax return?

States don’t consider these payments as taxable income on the state tax return. However, the federal government (the IRS) might, depending on your state. If the state issues your client a 1099-G or a 1099-MISC, you should enter it.

Select your state below to learn more about your payment, including if it’s taxable.

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Alaska

• Program Name: Permanent Fund Dividend + Energy Relief Payment
• Payment Amount to Qualifying Taxpayers: $3,284
• Tax Form Issued?: 1099-MISC
• Taxable on the federal tax return?: Yes
• Taxable on the state tax return?: N/A
• For more information: Contact AK Department of Revenue - Permanent Fund Dividend division at (907) 465-2326 or have your client check the status of their application here. 

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California

• Program Name: Middle Class Tax Refund
• Payment Amount to Qualifying Taxpayers: $200-$1,050
• Tax Form Issued: 1099-MISC for payments of $600 or more
• Taxable on the federal tax return?: No
• Taxable on the state tax return?: No
• For more information: Contact CA Franchise Tax Board at (800) 542-9332 and your client may estimate their refund here.

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Colorado

• Program Name: Colorado Cash Back
• Payment Amount to Qualifying Taxpayers: $750 to each qualifying MCTR individual
• Tax Form Issued: No
• Taxable on the federal tax return?: No
• Taxable on the state tax return?: No
• For more information: Contact CO Cash Back Call Center at (303) 951-4996. Your client's payment status will not be available on the Revenue Online portal.

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Delaware

• Program Name: Delaware Relief Rebate Program 
• Payment Amount to Qualifying Taxpayers: $300
• Tax Form Issued: No specific guidance at this time
• Taxable on the federal tax return?: No specific guidance at this time
• Taxable on the state tax return?: No
• For more information: Contact DE Division of Revenue at (302) 577-8200 and select option 1 or send an email to dor_rebate@delaware.gov. Qualifying taxpayers may check payment status here.

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Florida

• Program Name: Hope Florida (A Pathway to Prosperity Program) - Program administered by the Florida Department of Children and Families
• Payment Amount to Qualifying Taxpayers: $450 per child
• Tax Form Issued: No specific guidance at this time
• Taxable on the federal tax return?: No specific guidance at this time
• Taxable on the state tax return?: N/A
• For more information: Contact FL Department of Children and Families at (850) 300-4323.

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Georgia

• Program Name: HB 1302 Tax Refund
• Payment Amount to Qualifying Taxpayers: $250-$500
• Tax Form Issued: No specific guidance at this time
• Taxable on the federal tax return?: It may be taxable. If your client received a 1099-G tax form for the payment, it should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information: Contact GA Department of Revenue at (877) 423-6711 or by sending a message here.

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Hawaii

• Program Name: Act 115 Refund 
• Payment Amount to Qualifying Taxpayers: $100-$300
• Tax Form Issued: No
• Taxable on the federal tax return?: No
• Taxable on the state tax return?: No
• For more information: Contact HI Department of Taxation at (808) 587-4242.

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Idaho

• Program Name: 2022 Special Session rebate and 2022 rebate 
• Payment Amounts to Qualifying Taxpayers:
  • 2022 Special Session rebate - $300-$600 or 10% of tax amount, whichever is greater.
  • 2022 rebate - $75 per taxpayer and each dependent or 12% of tax amount, whichever is greater.
• Tax Form Issued: 1099-G
• Taxable on the federal tax return?: It may be taxable, should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information: Contact ID State Tax Commission at (800) 972-7660 or taxrep@tax.idaho.gov. Your client may also check their rebate status here.

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Illinois

• Program Name: Property Tax Rebate and Individual Income Tax Rebate 
• Payment Amounts to Qualifying Taxpayers: 
  • Property Tax Rebate: Equal to the property tax credit your client was qualified to claim on their 2021 IL-1040 (up to a maximum of $300).
  • Individual Income Tax Rebate: $50 per person, plus $100 per dependent up to a maximum of $300 (3 dependents).
• Tax Form Issued: 1099-G
• Taxable on the federal tax return?: It may be taxable, should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information: Contact IL Department of Revenue at (800) 732-8866 or REV.TA-IIT@illinois.gov. Your client may also may also check their rebate status here.

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Indiana

• Program Name: $125 Automatic Taxpayer Refunds (ATR) and $200 Automatic Taxpayer Refunds (ATR)
• Payment Amounts to Qualifying Taxpayers: 
  • $125 Automatic Taxpayer Refunds (ATR): $125
  • $200 Automatic Taxpayer Refunds (ATR):  $200
• Tax Form Issued: 1099-G
• Taxable on the federal tax return?: It may be taxable, should be reported like you would report a state tax refund.
• Taxable on the state tax return?: No
• For more information: Contact IN Department of Revenue at (317) 232-2240.
• Note: If your client was not eligible for the initial ATR, but qualify for the $200 ATR, they must file a 2022 IN income tax return to claim the credit before 1/1/24.

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Maine

• Program Name: $850 Pandemic Relief Payments 
• Payment Amount to Qualifying Taxpayers: $850 per taxpayer
• Tax Form Issued: No
• Taxable on the federal tax return?: No
• Taxable on the state tax return?: No
• For more information: Contact ME Revenue Services at (207) 624-9924.

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Massachusetts

• Program Name: Chapter 62F Taxpayer Refund 
• Payment Amount to Qualifying Taxpayers: 14.0312% of the personal income tax liability in Massachusetts for tax year 2021.
• Tax Form Issued: 1099-G to refund recipients who itemized on their federal returns for tax year 2021.
• Taxable on the federal tax return?: It may be taxable, should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information: Contact the 62F Refund Call Center at (877) 677-9727 and your client may estimate their refund here.

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Minnesota

• Program Name: Frontline Worker Pay 
• Payment Amount to Qualifying Taxpayers: $487.45 per applicant
• Tax Form Issued: No specific guidance at this time
• Taxable on the federal tax return?: No specific guidance at this time
• Taxable on the state tax return?: No
• For more information: Contact MN Department of Labor and Industry at (651) 284-5005.

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New Jersey

• Program Name: Middle Class Tax Rebate 
• Payment Amount to Qualifying Taxpayers: Equal to the tax paid after credits (line 50 on the NJ-1040 return), up to a maximum amount of $500.
• Tax Form Issued: No specific guidance at this time
• Taxable on the federal tax return?: It may be taxable. If your client received a 1099-G tax form for the payment, it should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information: Contact NJ Department of Taxation at (609) 292-6400 or send a message here.

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New Mexico

• Program Name: Household Relief and Economic Relief Payments 
• Payment Amount to Qualifying Taxpayers:
  • Household Relief for taxpayers who have filed a 2021 NM personal income tax return:
    • 1st total payment of $250-$500
    • 2nd total payment of $500-$1,000 issued via equal payments of $250 or $500
  • Household Relief for taxpayers who do not file income tax returns (non-filers):
    • 1 payment of $500-$1,000 via an application process
  • Economic Relief Payments - $400 to qualified households.
• Tax Form Issued: No specific guidance at this time
• Taxable on the federal tax return?: It may be taxable. If your client received a 1099-G tax form for the payment, it should be reported like you would report a state tax refund.
• Taxable on the state tax return?: No
• For more information: Contact NM Department of Taxation and Revenue at (866) 285-2996 or send a message here. 
• Note: For the Household Relief payment, non-filers who have not been claimed as a dependent can still file a 2021 NM personal income tax return through 5/31/23 to be eligible for a payment.

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Oregon

• Program Name: One-Time Assistance Payments
• Payment Amount to Qualifying Taxpayers: $600 per return
• Tax Form Issued: No specific guidance at this time
• Taxable on the federal tax return?: It may be taxable. If your client receive a 1099-G tax form for the payment, it should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information: Contact OR Department of Revenue at (503) 378-4988.

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Rhode Island

• Program Name: Child Tax Rebate 
• Payment Amount to Qualifying Taxpayers: $250 per qualifying child, max of $750
• Tax Form Issued: No specific guidance at this time
• Taxable on the federal tax return?: It may be taxable. If your client received a 1099-G tax form for the payment, it should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information: Contact RI Department of Revenue at (401) 574-8242 or Tax.Assist@tax.ri.gov. Your client may check their rebate status here.

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South Carolina

• Program Name: Income Tax Rebate 2022  
• Payment Amount to Qualifying Taxpayers: Up to $800 per tax return, limited to 2021 state income tax liability
• Tax Form Issued: 1099-G
• Taxable on the federal tax return?: It may be taxable, should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information:Contact the SC Department of Revenue at 803-722-1958​ or SCRebate@dor.sc.gov. Your client may check their rebate status here.

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Virginia

• Program Name: 2022 One-Time Tax Rebate 
• Payment Amount to Qualifying Taxpayers: $250-$500
• Tax Form Issued: 1099-G
• Taxable on the federal tax return?: It may be taxable, should be reported like you would report a state tax refund. 
• Taxable on the state tax return?: No
• For more information: Contact VA Tax at (804) 367-8031 and your client may check eligibility using the rebate lookup tool.

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