According to Minnesota Department of Revenue, "initially payments were sent by direct deposit or paper check in August and September 2023, and we reissued 150,000 uncashed checks in November and December. Then, in February and March 2024, we reissued checks that still had not been cashed. "
The IRS determined this was to be considered taxable income and included on your tax return. It can be subtracted from the Minnesota Taxable income on line 33.
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