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
• Certain Gulf oil spill payments not treated as wages or self-employment income

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 (Tab D) or Publication 17, Other Income; or discuss the income item with your Site Coordinator.

Use the interview techniques and tools discussed in the Screening and Interviewing lesson to ensure that all taxable income has been included.