I was just looking at that earlier today too (but I use ProSeries), and had set it aside to come back and figure it out.

It looks like Intuit having Line 1 of the M1NC Social worksheet pull from a 'new' Federal Worksheet that already ADDS back the Unemployment Exclusion.  Then Line 2 of the M1NC Social worksheet adds it again via M1NC.  So it is double-added.

As for the $300 charitable deduction, isn't that a fault of the MN Social worksheet?  Line 7 of the Federal worksheet would not have the $300 included, so there is no reason for the MN worksheet to add it back.  Right?

The M1NC Line 31 worksheet is doing the $300 add back correctly.  Intuit hasn't updated the Federal Social Security worksheet, but the actual 2020 Federal worksheet DOES have the $300 deduction factored in, so it IS appropriate to add it back in on the MN form.