I am going to assume that you did add the Frontline Worker pay to federal as misc income as described here.
When you went through MN, it shows all income and your mark the amount that was MN based. You should have marked the Frontline Worker income was MN based, although it is deducted again. Review your MN tax forms. Schedule M1M line 29 shows the frontline deduction you entered.
On the other hand, if you failed to include it income and also failed to take the deduction, the net tax is the same and there is no need to amend.
If you took the deduction without the addition, you should amend your MN state tax returns and pay the amount due. Follow the steps in I need to amend my state return.
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