@sjrcpa I think you are right Sue. Another reason I questioned it is when  I  transfer this to Pennsylvania return, they do not have a separate category for miscellaneous income, and this ends up getting put under gross compensation first line. She'll get pa tax forgiveness because she's retired and she qualifies, so there won't be Pa tax. But then I have to file a local eit return, Even though she's retired, and she has to pay local earned income tax on this because of the way it is coded. If it was interest or dividends then it would not be on the local earned income tax return. Dan.