The rebate should be reported to you on Form 1099-MISC.
It should be entered as "Other Income" which means it will not be subject to Self-Employment tax.
The amount should also be entered as a subtraction to income on your Minnesota State Return.
Since it needs to be reported as "Other Income" depending on the TurboTax program you are using, you still may need to upgrade.
Enter under
Income
Other Common Income
Income from 1099-MISC
Enter the details from the 1099-MISC
Enter "Rebate" for the Description
Select "None of these apply"
Select "No, it didn't involve work like my job"
Select only 2023 as "How often did you get this income"
Select "No, it didn't involve an intent to earn money"
Here is more information about the Minnesota Tax Rebate.
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