Taxpayer received 1009 MISC showing $11,000 in box 3. From my reading of the instructions this needs to go on line 21 of the 1040 as other income since it is not from a qualified plan. For IL it appears only distributions from qualified plans that are reported on lines 15 and 16 of the 1040 and social security payments qualify for exclusion (subtraction) on the IL 1040. Is the understanding correct?