Retirement tax questions

Thank you for responding TurboTaxMichaelIDC.  It was a 1099 MISC, but we found a letter sent in to my wife's email saying, "In the case of an individual, gross income shall not include any amount received under...or under any other State loan repayment or loan forgiveness program that is intended to provide for the increased availability of health care services in underserved or health professional shortage areas (as determined by such State)."  She was awarded (part) loan payoff as part of a Health Professions Education Foundation program and our community has a shortage but of course they mention that they aren't tax experts in the same breath.  Again, thank you very much for fact checking this.