Payments you received to help you pay your mortgage loan under the HFA Hardest Hit Fund or the Emergency Homeowners' Loan Program or similar state program.
Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Pro-gram.
Life insurance proceeds received because of someone's death (other than from certain employer-owned life insur-ance contracts).
Gifts and bequests. However, if you received a gift or bequest from a foreign person of more than $16,076 (as of 2018), you may have to report information about it on Form 3520, Part IV. See the Instructions for Form 3520.
Repeal of deduction for alimony payments and corresponding inclusion in gross income. Alimony received will no longer be included in your income if you entered into a divorce or separation agreement on or before December 31, 2018, and the agreement is changed after December 31, 2018, to expressly provide that alimony received isn't included in your income. Alimony received will also not be included in income if a divorce or separation agreement is entered into after December 31, 2018. For more information, see Pub. 504