1099-misc tax rebate

According to the Minnesota (MN) website the rebate it taxable to the IRS.  Report the payment on your federal return, then as you go through the MN return watch for a place to remove it.

• Rebate Payment is Taxable on Federal Return
  The IRS determined this payment is taxable on federal returns. We'll send Form 1099-MISC to all rebate recipients to use when filing U.S. individual income tax returns for 2023. If you include this payment in federal adjusted gross income, subtract it from Minnesota taxable income on line 33 of Schedule M1M and line 10 of Form M1PR.

1. In TurboTax, enter your form 1099-MISC  > Search > Type 1099misc > Click the Jump to.. Link
2. Then follow the interview to Does one of these uncommon situations apply? and select 'None of these apply'. 
3. Select 'No' it didn't involve work like my main job' > Select 'I got it in 2023' until you arrive at the page titled Did this involve an intent to earn money?. 
4. Answer that this did not involve an intent to earn money. If necessary also make sure to say it was not for back wages.

The amount will be reported as Miscellaneous income and will not be subject to self employment tax.