Please enable JavaScript.
Coggle requires JavaScript to display documents.
Gross income (Nontaxable fringe benefits (Employer payment of employee'…
Gross income
Nontaxable fringe benefits
Employer payment of employee's educational expenses: no tax up to $5250
Qualified tuition reduction
Meals and lodging
Qualified employee discounts
De Minimis fringe benefits
Qualified pension, profit-sharing, and stock bonus plans
Accident, Medical, Health insurance premiums
Flexible spending arrangements (FSAs)
Life insurance proceeds
Nontaxable miscellaneous items
Personal injury or illness award
Accident insurance premiums paid by taxpayer
Worker's compensation
Medical benefits
Gifts and inheritances
Life insurance proceeds (nontaxable)
Foreign-earned income exclusion
Dividend income
Taxable dividends
Tax-free distributions
Capital gain distribution
Special tax rate for qualified dividends
Taxable miscellaneous income
Prizes and awards
Gambling winnings and losses
Business recoveries
Punitive damages
Salaries and wages
COD
Taxable fringe benefits(Non-statutory)
Portion of life insurance premiums
nontaxable up to $5k
Interest income
Tax-exempt interest income ( reportable but not taxable)
Forfeited interest (adjustment)
Taxable interest income
Payments pursuant to a divorce
Child support
Property settlements(Nontaxable)
Alimony/spousal support
State and local refunds
Business income or loss
Farm income
Gains and losses on disposition of property
IRA income
Annuities
Rental income
Unemployment compensation
Social security income
Partially taxable miscellaneous items ( scholarships and fellowships)