No. You do not have to include the refund of state income tax in your taxable income for 2020, because you did not itemize your deductions to reduce taxable income on your 2018 tax return. Since the itemized deductions were not used, then the state tax paid was not used to reduce your tax.
Yes. If you received interest, from the MN Department of Revenue, in addition to the tax dollars that were refunded to you it must be included in your income regardless if a Form 1099-INT was not issued.
Interest income is taxable starting at $1 from any source and must be included in your income whether or not a form is issued to you.
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