Even if your 1099-misc is not self-employment, you have to upgrade to Deluxe. The free edition does not include any 1099-misc forms. When you enter the 1099-misc, you can say that it did not involve your main job and that you only received the money in 2023 - that you were not trying to make money and it will go to Other Income. The rebate won't be taxable on your MN state return, but it will be taxed on your federal return. But only at ordinary income tax rates, not at self-employment rates.