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Whether it's taxable or not depends on what the recovery is all about.

Ah, of course. It was from United Healthcare and, er, I really don't know what it was for. Google isn't much help as there are several class action lawsuits against them at similar times and for similar things. Since it was for less than fifty bucks, I'm okay with erring on the side of caution and listing it as income. Just want to make sure I'm covering all bases.
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