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Frontline Worker Pay program report 

Frontline worker payments on Minnesota tax return

If you received a frontline worker payment of $487.45 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.

Oct. 3, 2022:  Program has closed

The Frontline Worker Program has now closed.

More than one million (1,025,655) Frontline Worker Pay applicants were approved to receive a payment of $487.45 and payments have been distributed. Applicants chose whether to receive payment by ACH direct deposit or a prepaid debit card (ReliaCard).

Those whose applications were denied were notified by email. As noted in the Frontline Worker Pay law, denial decisions are final. Click here to view the Frontline Worker Pay denial FAQs.

For assistance

This toolkit contains information and resources for individuals and organizations to promote Frontline Worker Pay.

Toolkit contents 

Frontline worker profiles 

Frontline Worker Pay

To thank those Minnesotans who worked on the frontlines during the COVID-19 peacetime emergency, Gov. Tim Walz signed a law April 29, 2022, enabling those workers to apply for Frontline Worker Pay.

Hundreds of thousands of workers stepped up during the COVID-19 pandemic to keep our state safe and running, and the Minnesota Department of Labor and Industry wanted to profile some of these workers and recognize them for their efforts.