Frontline Worker Pay

This payment:

• Is taxable on your federal income tax return. Report the payment as “Other income” using line 8z of federal Schedule 1. Then, enter the total amount from line 10 of Schedule 1 on line 8 of federal Form 1040. For federal forms, see the IRS website.
• Is not taxable in Minnesota and not included in household income. If you report the payment on line 8 of Schedule 1, subtract it on these lines:
  • Line 29 of Schedule M1M, Income Additions and Subtractions.
  • Line 10 of Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund.
  • Line 5b of Schedule M1ED, K-12 Education Credit.

Note: If your tax software asks for a federal employer identification number (FEIN), you may be entering Frontline Worker Pay incorrectly as a “government payment.” 

You will need to enter this payment as “other income" on your federal tax return. Check for prompts to enter “other income" in your tax software and report the payment in that section. For more information, see any troubleshooting guides for your software or contact the developer directly.

No, because the payment amount was less than $600.

Depending on your dependent’s other income, they may be required to file a return and report this payment as other income on federal Schedule (Form 1040). For more information, see IRS Publication 929.

Visit the Minnesota Frontline Worker Pay website and select View your submissions. Log in to your Frontline Worker Pay application to see if you were approved for a payment.

Call the Minnesota Department of Labor and Industry at 651-284-5005.

If your payment was sent through a ReliaCard and you did not receive it, call U.S. Bank at 1-855-282-6161.