The Middle Class Tax Refund from California is not taxable to CA or on your federal tax return. and you do not need to claim it as income on your California tax return.
To report the income:
Launch TurboTax
Select Wages and Income
Select Review/Edit
Select Other Common Income
Select 1099-MISC
Follow the prompts to enter your MCTR
At the screen Does one of these uncommon situations apply? Select This was a Middle Class Tax Refund.