Starting in July 2021, Minnesota is now in full conformity to the $10,200 unemployment insurance compensation exclusion. Since it is now conforming to the federal law related to unemployment compensation exclusion, I believe that the $150,000 threshold of modified adjusted gross income (MAGI) applies, which means that you are eligible to exclude up to $10,200 unemployment compensation that was received in 2020 if your MAGI was less than $150,000 (this threshold stays the same for all filing statuses - even if you are married and filing a joint return).
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