Special Receipts come from the special receipts area you enter in the program under special receipts. But it also includes 529 receipts as well.

When you use the 529 functionality, you are telling the program about when you need to withdrawal specific amounts to cover qualified tuition payments or cover non-qualified expenses. When those funds come out, per your instructions, they constitute special receipts. But the program knows that what comes out must first go in. So it's figuring out what you need to put into the 529 to cover each withdrawal you specify. The program assumes that each withdrawal is funded in advance smoothly -- the same amount goes in every year up to the funding date. All amounts going into the 529 account to fund the future withdrawals are treated as special expenses.