I advise my clients where we stand on the MCTR for Federal and give them the options...wait...pay tax on it... or exclude,  but I lean toward reporting the income, then back it out to prevent the document mismatch. In the end, I let them decide but most will go with my recommendation to exclude.

I just wont check the box in ProSeries that removes the income all together, doing it manually.

I am noticing that taxpayers that receive their debit card in January 2023 are still getting a 1099-Misc for 2022. Since it was not available to them in 2022, it should not be reported on the 2022...but again, for document matching...will put it on the tax return.