Where do I add One time tax rebate payment for Minnesota. 1099-misc . to income?

To add it to federal income.

1. Log into your account
2. Select Wages and income>other income
3. Miscellaneous Income, 1099-A, 1099>start
4. Scroll to the bottom of the page to Other Reportable Income
5. Other taxable income, answer yes
6. Then give a brief description of the income and the amount listed.  Here name it 1099-MISC-Rebate Income and the amount. Don't worry if this says not to report 1099 MISC. There is a section that you would report a 1099 MISC but there is no classification for rebate payment and if you continue to report in that section, this will be treated as if it's self-employment income. 

To exclude it from Minnesota Income, as you prepare your Minnesota return, you will reach a screen that says Tell Us About Other Income Adjustments. Here you will check a box that says Received one-Time Tax Rebate for Tax Year 2021 from The State of Minnesota. After you continue with this, a drop-down will appear that will report this income. Enter it and it will be excluded from Minnesota income.