You can find common examples of nontaxable income to include on line 5 of Form M1PR in Line 5 — Additional Nontaxable Income in the 2022 M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund Instructions.
You won't necessarily have nontaxable income to include -- not everyone does.
You'll need to use Schedule M1PR-AI, Additions to Income, to report the total amount of nontaxable income to include on line 5. Include Schedule M1PR-AI with Form M1PR.