Just enter that as Misc Income on F.1040 so that it goes to Sch 1, Line 8.
You'd then need to enter that as a modification on M1M by going to State & Local > Modifications > MN Modifications. On the input screen, scroll down to the "Minnesota Subtractions (M1 and M1M)" section and enter that same amount on the line for "Payment from the Frontline Worker Pay Program".
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