ADDITIONAL WINNINGS FROM IDENTICAL WAGER - More than 1 wager on the same item, aggregated to determine if the total amount is more than $1,000.

AGRICULTURAL SUBSIDIES - Money received from various United States Department of Agriculture subsidies.

DIVIDENDS, CAPITAL GAINS AND NONTAXABLE DISTRIBUTIONS - Money earned or gained from the sale or distribution of stocks, money market funds, mutual funds, credit unions, etc.

GROSS WINNINGS - Net gain (after federal tax withholding) from wagering on horse racing, dog racing, lottery, etc.

INTEREST - Money earned from deposits, certificates, loans, etc.

ORIGINAL ISSUE DISCOUNT - Amount of discount reported at the purchase of a bond or other money market instrument.

OTHER PENSION DISTRIBUTION - Value of an annuity or bond purchased as part of a retirement distribution or exchange, or a death benefit.

PRIOR YEAR REFUND - Money received from a prior year tax return.

PRIZES AND AWARDS - Money or merchandise received from other than an employer for services rendered.

REAL ESTATE SALES - The gross proceeds from the sale of real estate as reported on IRS Form 1099-B.

RENTS - Money received from rental of business property such as farmland or commercial property.

ROYALTIES - Money received from publishers, oil firms, etc.

SAVINGS BONDS - Interest received from savings bonds when cashed.

STOCKS AND BONDS - Gross proceeds from the sale of stocks or bonds.

TOTAL PENSION DISTRIBUTIONS - Lump sum cash distributions from a retirement plan.

UNEMPLOYMENT COMPENSATION - Money received from Unemployment Compensation (in other states) or Unemployment Insurance (in Minnesota).

UNREALIZED APPRECIATION - Money held in trust by a past employer, usually in the form of a stock bonus, pension, or profit-sharing plan.