thanks, tranquility, I did actually receive this form. i was just curious as to whether or not this will be considered as part of my gross income. Specifically i wanted to know if it will increase the taxes i will have to pay, of course not forgetting the 10% penalty i will probably have to pay on that specific amount. I did pay taxes on it when i took it out. I am self-employed an concerned about this money throwing me into another tax bracket.