itonewbie, the best I can come up with is "Wiley Coyote" for "Mr. Yote". And if I'm correct in that, then Mr. Yote's comment was a question, which is neither correct nor incorrect. The question did not help me because I already knew WHY it would be nontaxable. My original question was HOW to deal with it on the 1040. It is certainly a legitimate question but it did not answer mine.