No, you do not have to include your ERC refund as part of your income taxes. Since it is a refund, it is essentially the government returning the money you overpaid in payroll taxes for the associated quarters.
However, you will need to have your tax preparer amend your income taxes to reflect any credits you do receive. Most businesses deduct employee wages as business expenses on their income taxes. If you receive those wages back as an ERC refund, they can no longer be counted as an expense.
DISCLAIMER: Here at ERC Go, we are not tax preparers or income tax professionals, and we do not offer tax advice. These statements are simply taken from the IRS's guidance about ERC credits and income taxes (see pg. 92, section L, question 60).