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COMBINED MANUAL
ISSUE DATE 05/2001
UNVI MATCH REPORT TERMS
0010.24.06.03
The following terms used on the UNVI match report from the Internal Revenue Service have the meanings listed:
● 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.