The FTB determined that the Middle Class Tax Refund (MCTR) payments may be considered federal income, and thus determined FTB had a requirement to issue forms 1099-MISC for MCTR payments of $600 or more pursuant to the controlling federal regulations. The 1099-MISC for MCTR can be identified as a form 1099 received from payer Franchise Tax Board – MCTR. MCTR payment amount will be reported in box 3/other income.