One time tax rebate payment for MN

[thaoc18]

Hello,

I'm confused on how to report this.  Am I suppose to claim it as a 1099-MISC? I no longer live in MN (2022) and live in WI (Current).  

This rebate was given to me back in 2023 and I did file taxes for WI and MN for 2022 taxes.  On the official letter or on the MN website (Direct Tax Rebate Payments | Minnesota Department of Revenue (state.mn.us)) states that if I claim it as my income then I should subtract this from my M1M however isn't that a MN form?  

[Bsch4477]

Report it on your federal return. Since you are not filing a MN return you don’t have to do anything with MN. On your WI return it would be tax exempt. I am not familiar with the WI tax forms. 

[DMarkM1]

Yes, you are correct the M1M is a MN form and since you don't have any MN income for 2023, it is not a factor for MN tax filing. 

However, WI did not have a non-taxable disaster relief rebate/payment and since the IRS determined the MN payment to be taxable and WI conforms to IRS tax law on this subject, it will automatically be included as taxable income on your WI return.

When you enter the form 1099-Misc in the federal income section, the income becomes part of your Federal Adjusted Gross Income which automatically transfers to your WI state return. 

Here is the IRS list of state payments that would be non-taxable.  Neither WI nor MN made the list.