Indiana  We are holding them. A real mess Indiana. Indiana reported the rebates on a 1099-G

to those that had a state tax refund last year. The rebate was included in their 1099 G. If they  did not get a state refund  even though they got the state taxpayer rebate they did not get a 1099-G. Try squaring that up with no 1099-G. and they have no plan in place as to coding so they do not pay tax on that rebate in Indiana tax. I am assuming ours could be taxable because it was not a disaster payment. Indiana had excess revenue so they rebated to taxpayers 

UGH isn't it wonderful the day in the life of a tax professional.

Michele