Tax treatment of Frontline Worker Pay
The Minnesota Department of Revenue is contacting you about how to report Frontline Worker Pay on your 2022 tax returns. Because federal Forms 1099 were not issued for these payments, we wanted to share guidance on reporting the payment.
How do I report Frontline Worker Pay on my 2022 tax returns?
This payment:
- Is taxable federally. Report it on line 8 of federal Schedule 1 (Form 1040).
- 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.
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