-
Wages including salaries, fringe benefits, bonuses, commissions, fees, and tips.
-
Dividends.
-
Interest on: bank deposits, bonds, notes, Federal Income Tax Refunds, mortgages on which you receive payments, accounts with savings and loan associations, mutual savings banks, credit unions, etc.
-
Original Issue Discount.
-
Distributions from an Individual Retirement Arrangement (IRA) including SEPs and DECs, if you excluded these amounts in a prior year.
-
Bartering income (fair market value of goods or services you received in return for your services).
-
Business expense reimbursements you received that are more than you spent for the expenses.
-
Amounts received in place of wages from accident and health plans (including sick pay and disability pensions) if your employer paid for the policy.
-
Alimony or separate maintenance payments received from and deductible by your spouse or former spouse.
-
Life insurance proceeds from a policy you cashed if the proceeds are more than the premium you paid.
-
Profits from businesses and professions (Federal Schedule C or C-EZ).
-
Your share of profits from partnerships and S Corporations (Schedule E).
-
Profits from farming (Federal Schedule F).
-
Pensions, annuities, and endowments.
-
Lump sum distributions.
-
Gains from the sale or exchange (including barter) of real estate, securities, coins, gold, silver, gems, or other property (Schedule D).
-
Gains from the sale of your personal residence (Federal Form 2119).
-
Rents and Royalties (Schedule E).
-
Your share of estate or trust income (Schedule E).
-
Prizes and awards (contests, lotteries, and gambling winnings).
-
Earned income from sources outside the United States.
-
Directors fees.
-
Fees received as an executor or administrator of an estate.
-
Embezzled or other illegal income.
-
Refunds of federal income tax if deducted in a prior year and resulted in a tax benefit.
-
Payments received as a member of a military service are taxable except for combat pay and certain allowances.
-
Property transferred in conjunction with performance of services.
-
Jury duty pay.