FTB not sending 1099s for 2023 Middle Class Tax Refund payments

The FTB has completed sending the vast majority of Middle Class Tax Refund (MCTR) payments. In 2022, the FTB announced that they would be sending Forms 1099-MISC for payments of $600 or more; however, for a payment received in 2023, the FTB will not issue Form 1099-MISC for this income. (FTB Tax News (January 2024)) 

The FTB previously stated that taxpayers receiving a MCTR payment would receive a 1099-MISC in January 2024.  

The IRS will not challenge the taxability of these payments and the payments are not required to be reported as income. (IR-2023-23)