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)