Other Income
Enter all taxable income for which no other place is provided on the return. You may be required to send in a statement explaining the source and amount of the income. Examples of income to be reported on this line are: prizes, awards, T.V. and radio contest winnings (cash or merchandise), and gambling winnings. You must report reimbursement of medical expenses from a previous year if you itemized deductions and it reduced your tax.
Include amounts you recovered on bad debts that you deducted in an earlier year.