Yes. The Minnesota tax rebate you received in 2023 is a rebate of 2021 taxes. According to the Minnesota Department of Revenue:
We used previously filed 2021 income tax or property tax refund returns to determine who is eligible and payment amounts.
Your Minnesota rebate is federally taxable but not taxable for Minnesota state tax. Therefore you need to enter it on the "Minnesota Tax Rebate Payment" page so that it will not be included in your Minnesota taxable income.
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