My wife received a distribution from the State of TN Unclaimed Property on a Form 1099 -B. How do I file that?

[BillM223]

Would this property have been considered income when you first "had" it? If not, it is just your property being returned to you, so not taxable.

Only if some or all of this unclaimed property is considered income (i.e., stuff you didn't already own) would you enter this as income.

I have no idea why this was reported on a 1099-B.

If this is something like a deposit or something that you forgot about, don't enter the 1099-B. Also, keep a record of what you did and why, in case the IRS writes you someday to ask why you did not put it on your return.