The letter that I received says that it is from the Minnesota Department of Revenue. So I think that would make it the State. Like I mentioned in my earlier post, they want to know what my tuition amount was, what the amount of scholarship was that I received and how it was paid. My W2 form shows gross pay as $15,112.00 . Federal Witholding S-1:$1887.00 and State S-1:as $ 750.00. Also as per your question NayaSadak, I rented in 2006. Lemme know if you need anything else.