·        Wages, salaries and other compensation                       

·        Bonuses, stipend and tip income

·        Commissions, fees and other earned income

·        Sick Pay

·        Strike Pay

·        Vacation Pay

·        Employee contributions to retirement plans & tax deferred annuity plans (including 401K, 403b, 457b, etc.)

·        Pre-retirement distributions from retirement plans

·        Profit sharing

·        Contributions made on behalf of employees to deferred annuity programs

·        Reimbursements in excess of deductible expenses

·        Employee contributions to costs of fringe benefits

·        Employer provided educational assistance and/or reimbursement (taxable to the same extent as for Federal taxation)

·        Royalties if not derived from intangible property

·        Stock options (taxed when exercised, valued at market price less option price on the date the option is exercised)

·        Employer paid premiums for group term life insurance (taxed to the same extent as for Federal taxation)

·        Compensation paid in goods or services or property usage (taxed at fair market value)  

·        Income from wage continuation plans (including retirement incentive plans, severance pay and golden parachute payments)

·        Income from guaranteed annual wage contracts

·        Prizes and gifts if connected with employment

·        Director fees

·        Income from jury duty

·        Executor fees

·        Union steward fees

·        Income from partnerships, estates or trusts

·        Net profits of business, professions, sole proprietorships, etc. (Schedule C)

·        Net rental income (Schedule E)

·        Farm net income (Schedule F)

·        Disability pay if received as a benefit of employment (including third party plans)

·        Income received as result of a covenant not to compete

·        Gambling winnings

·        Spousal support

·        Employer supplemental unemployment benefits (SUB pay)

·        Interest income

·        Welfare benefits

·        Social security benefits

·        Income from Federally qualified pension plans

·        State unemployment benefits

·        Worker’s compensation

·        Proceeds of life insurance

·        Active duty military pay (including National Guard)

·        Earnings of person while attending high school

·        Capital gains

·        Dividends

·        Clergy housing allowance

 NOTE:  This list is intended for reference purposes only.  It may not be all inclusive and is subject to revision without notice.