Form 1099-G

UNEMPLOYMENT COMPENSATION--Generally includes any amount received under an unemployment compensation law of the United States or of a stare. It includes benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund and railroad unemployment compensation benefits of $10 or more. There is no underlying asset account. The money field is positive.

PRIOR YEAR REFUND--Refunds, credits, or offsets of state or local income tax for which the recipient previously had been allowed a deduction on his/her Federal income tax return. Payments of $10 or more are reported. There is no underlying asset. The money field is positive.

DISCHARGE OF INDEBTEDNESS--Any amount in excess of $600 that was owed to the Federal Government and that has been declared uncollectible as a result of a defaulted obligation, not in dispute. and either a Federal statute expiration for collection of the debt has occurred or a formal compromise agreement has been entered into. If an amount less than the amount owed is accepted as payment in full, the difference between the amount of the debt and the settlement amount is entered on 1099-G. The discharge or forgiveness of indebtedness is taxable income to the person originally liable for that amount. There is no underlying asset account. The money field is positive.

TAXABLE GRANT--A grant administered by a Federal, state or local program to provide subsidized energy financing or grants for projects designed to conserve or produce energy. Also reported are other taxable Federal grants of $600 or more. There is no underlying asset account. The money field is positive.

AGRICULTURAL SUBSIDIES--U.S.D.A. agricultural subsidy payments made to recipients during the year. Form 4347 has been issued for optional use by persons who, as payees of record, receive from the U.S. Department of Agriculture cash program payments belonging to other persons. Form 1099-G reports the actual owner of the payments. There is no underlying asset account. The money field is positive.