I receive a MN One-Time Tax Rebate Payment where do I enter this on my 1040?

It depends. If you did not use your Minnesota (MN) income tax or property tax on your federal return for itemized deductions then there is nothing to report on your federal return.  Keep it with your tax records.

If you did itemize your deductions and had MN income tax or property tax as a deduction the some or all of your rebate may be taxable.  See the information next to see the Tax Benefit Rule.

Tax benefit rule.  IRS Publication 525

You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year.

Use Worksheet 2, to determine your taxable amount if you did itemize deductions in a earlier year that included the MN taxes noted.