Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Other Income, Form 1040 Line 21

Other Income

What is Other Income?

Other income is income that does not have its own line on Form 1040. Generally, these amounts are reported on line 21. For example:

  • Prizes and awards
  • Gambling winnings (including lotteries and raffles)
  • Jury duty pay
  • Alaska Permanent Fund dividends
  • Nonbusiness credit card debt cancellation (Advanced Certification only)

Even if the taxpayer does not receive an income document from the payer, the taxpayer is required to report the income.

If you are unsure about sources of other income, review Table A — Examples of Taxable Income, in the Volunteer Resource Guide or Publication 17, Other Income; or discuss the income item with your Site Coordinator.

Use the interview techniques and tools discussed in earlier lessons to ensure that all taxable income has been included.

Form 1040, showing the other income line.
Table A: Examples of Taxable Income

Table A: Examples of Taxable Income