I have a client who received a 1099-G box 6 taxable grants. The money was from the Natural Resources Conservation Services and was for a manure storage building. I've been researching to see if any of the grant would fall under the cost sharing exclusion or any other exclusions. I am coming up with the grant needing to be included in other income and then depreciate the farm building. Has anyone else had this situation and what did you do? thanks