Nontaxable Income
Examples include:

• Child Support
• Economic Recovery Payments of $250 made to certain recipients of social security benefits, supplemental security income, railroad retirement benefits, or certain veterans disability compensation or pension benefits
• Vouchers or payments made for such vouchers of $3,500 or $4,500 you received under the CARS "Cash for Clunkers" program to buy or lease a new fuel-efficient automobile
• Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program
• Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts)
• Gifts and bequests. However, if you received a gift or bequest from a foreign person of more than $15,102, you may have to report information about it on Form 3520, Part IV. See the instructions for Form 3520.