Is taxable federally. Report it on line 8 of federal Schedule 1 (Form 1040).
Is not taxable in Minnesota and not included in household income. If you report the payment on line 8 of Schedule 1, subtract it on these lines:
Line 29 of Schedule M1M, Income Additions and Subtractions.
Line 10 of Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund.
Line 5b of Schedule M1ED, K-12 Education Credit.
