Arguments are now open for whether these $487.45 payments are taxable on Form 1040. 

"If you received a frontline worker payment in 2022, Minnesota will not send you a federal Form 1099 to report the payment because the amount was less than $600.

According to the Minnesota Department of Revenue, Minnesota does not tax this payment on your 2022 state income tax return (Form M1, Individual Income Tax). You may subtract any amount of the Frontline Worker Payment you included in federal adjusted gross income on your 2022 Schedule M1M, Income Additions and Subtractions.

For questions about where to include this income on your federal income tax return, consult the instructions for the federal Form 1040. Contact the Department of Revenue at 651-556-3000 or 800-657-3666."