The school stood on its own feet with the good collection of tuition fees and other miscellaneous income.

The rest of the money comes from state and federal aid, fees and miscellaneous income, the report said.

Form 1099 lists miscellaneous income.

Miscellaneous income.

No record was kept of the sources-individuals or families-of the confiscated assets; they appeared in UET's books as Miscellaneous Income.

The good news, says CCH Inc., a tax consulting firm, is that they can simply report their gross hobby income as "miscellaneous income" on the Form 1040.

According to Common Cause, ALEC receives 98% of its funding from corporations and foundations and 2% comes from membership dues paid by legislators and miscellaneous income.

Banks, brokers and others that pay interest, dividends or miscellaneous income to taxpayers must send a Form 1099 to recipients in January and must send a copy to the I.R.S.

Taxcut demands an unimportant "copy number" when entering miscellaneous income; the form that the taxpayer gets from the payer is usually marked "Copy B," but Taxcut insists on a number.

State income tax refunds and other miscellaneous income is similarly reported, and, be warned, the I.R.S. computers are likely to trap those who fail to report income for which they have received a 1099.

To get to the higher figure, the report said, management decided to take two more steps: change accounting of low-income housing tax credits and reverse about $3.9 million from an account for unreconciled items into profit as "miscellaneous income."

The year-ago 9 months also included net of $6.2 million, or 15 cents a share, principally from tax settlement and other miscellaneous income items and net of $18.5 million, or 46 cents a share, from the termination of certain pension plans.

For example, Taxcut needlessly belabors the entering of miscellaneous income from a 1099 form by stepping through the boxes on the form one at a time, even though on 99 percent of such forms all but one of the boxes will be blank.

Funding for CLBC operations is provided by contributions from the Province of British Columbia, recoveries from MCFD for expenditures on staff and services to support children with special needs, recoveries from health authorities relating to supported individuals with health related issues and miscellaneous income and recoveries.