According to the IRS Instructions for Form 1040, other income includes:
- Most prizes and awards.
- Jury Duty Pay.
- Alaska Permanent Fund dividends.
- Reimbursements or other amounts received for items deducted in an earlier year.
- Income from the rental of personal property if you did the rental for profit and are not in the business of renting such property.
- Income from an activity not engaged in for profit.
- Amounts that are deemed income from an HSA because you didn't stay an eligible person under the testing period.
- Gambling winnings.
- Reemployment trade adjustment assistance (RTAA) payments.
- Loss on certain corrective distributions of excess deferrals.
- Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
- Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property.
- Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution.
- Canceled debts.
- Taxable portion of disaster relief payments
- Taxable distributions from a Coverdell education savings account or qualified tuition program
- Taxable distributions from a health savings account or an Archer MSA
- Taxable distributions from an Able account
- Net Section 965 inclusion (may include net operating loss- see instructions for more information)
- Section 951A GILTI