According to Minnesota's 2019 Form M1 Error Rejection Codes, this reject generates because
"M1RCR line 3 must equal line 1 divided by line 2." In other words, it rejected because line 3 doesn't equal line 1 divided by line 2.
Please see Minnesota's Error Rejection Codes page and 2019 Schedule M1RCR, Credit for Tax Paid to Wisconsin for additional information.
**Mark the post that answers your question by clicking on "Mark as Best Answer"