I received a rejection from the state of MN return today as well with the same error (shown below). I've verified that the dependents listed for the State M1 form match what I have on the Federal 1040. I suspect this is an issue with TurboTax and the data they are submitting. Interested in the answer to this one.
"M1 line 5, if present, then dependent must be present and must match dependents on 1040"
