Wartime Relocation of Civilians Law
Payments to U.S. citizens of Japanese ancestry, and resident Japanese noncitizens under the Wartime Relocation of Civilians law, are not countable. This includes certain Aleutian and Pribilof Islanders from the following villages:
 
Akutan
Atka
Attu
Nikolski
Saint George
Saint Paul
Unalaska
 
(Public Law 100‑383, Section 206, effective 08/01/88)
 
Key the OX Unearned Income Code in the INC TYPE field on UNIC.