One-Time Rebate Payment for MN

After putting in my one-time rebate payment for MN by adding information from the 1099-MISC form, during the "Smart Check" steps, it asks to put complete the Schedule C (Form 1040) for Profit or Loss from Business for the One-Time Tax Rebate Payment.

 

There are no instructions on how to complete this. The State 1099-MISC form does not have any details to reference for this entry.

 

It is a one-time payment so why is this counted as a business income? Until this Schedule C is completed for the 1099-MISC income that I reported, I cannot move forward to the final step to submit. 

 

I would like more instructions on how to complete this for this "One-Time Tax Payment" from the State of Minnesota.