Taxpayer Information (continued)
An approximation of gross income is enough to see if a taxpayer must file a return. Gross income is all the income the taxpayer received during the tax year in the form of money, goods, property, and services that are not exempt from tax. It includes both earned and unearned income.
Click here to view the Volunteer Resource Guide (Tab D), Income section, which lists the sources of taxable and nontaxable income that should be used to determine a person's gross income. You may also refer to the Income lessons in this training guide.
To approximate gross income:
Do not include social security benefits when determining the filing requirement unless the taxpayers are married, filing a separate return, and lived with their spouse at any time during the tax year.