Awww  understand now.  I have never dealt with any kind of disasters in 30 years.  But I couldn't find anywhere on the form to say or check a box or anything saying she was paying it back over 3 years.  Hence why I thought maybe I needed to go to a different form (my research I guess was sucky).  It just said add it all and pay tax on it or spread it out over 3 years and pay tax on it each year.  Where do I go to say she is going to pay it back?  Or am I assuming if she pays it back she doesn't have to pay taxes on it and she does anyway?  hmmmm