I believe I stated it is "ordinary business income" and "ordinary income to the business" so there is nothing about stating it separately. I never found anything that tells you to state it separately, other than, State treatment might vary.

And really, there is no all-encompassing answer for these grants. That's your first determination. Until you know the grant specifics, you don't know anything about the reporting. It's not unusual for people to post a question without enough details, of  course.