State unclaimed property taxable?

[AZ-Tax]

My client received an unclaimed property check from AZ - Dept of Revenue but no 1099-G was sent out. The check clearly states "unclaimed property refund". Nothing about any interest.

Is this taxable and if so is it reported as "other income" front page of form 1040?

[gkaiseril]

Depends

You have to know the source of the unclaimed property, wages, bank account, tax refund check, and whether the source was included in income in a prior year. You can then computer whether there is any income or not.