| Interest income |
Prizes or gifts not connected with employment |
| Dividends |
Patent and copyright income |
| Capital gains |
Royalties derived from intangible income |
| Housing allowances for the clergy to the extent that the allowance is used to provide a home |
Active duty military pay (including National Guard and Reserves when on active duty) |
| Social Security |
Educational scholarships unless subject to federal taxation |
| Income from federally qualified retirement or pension plans |
State unemployment benefits |
| Earnings of persons under 18 years of age, as of 1/1/09 |
Proceeds of life insurance |
| Worker’s compensation |
Court ordered child support |
| Health and welfare benefits distributed by governmental, charitable, religious or educational organizations |
Compensatory insurance proceeds derived from property damage or personal injury settlements |
| Alimony |
Annuity distributions |
| Gambling and lottery winnings prior to 1/1/09 |
Proceeds from permanent disability benefits |
| Poll workers at elections (under $1,000.00) |
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