MN Tax rebate for $260

[Susanlph]

I have a 1099-MISC from MN Dept of Rev for a One-Time Tax Rebate Pymt from 2021.  I do not live in MN anymore.  I have 2 questions:

1- Do I need to fie a MN state return?

2-  How does it affect my NC taxes?  Can I take any deduction for it in NC?

[DianeW777]

No, you do not need to file the Minnesota return for this rebate.

• Department of Revenue will start reissuing over 128,000 expired one-time tax rebate checks next week...

North Carolina (NC) does allow a subtraction from federal income for state tax refunds and does not indicate this would be any different.

• NC Subtractions - Taxes