- Annuities - at time of distribution.
- Capital gains.
- Gambling winnings prior to 5/31/12.
- Government allotments.
- Housing for clergy.
- Income earned while under 18 years of age.
- Income from Foster Grandparent Program.
- Income of religious, fraternal, charitable, scientific, literary or educational institutions
to the extent that such income is derived from tax-exempt real estate, tax-exempt
tangible or intangible property or tax-exempt activities.
- Insurance benefits - unless your employer paid the premiums. (Pro-rating is allowed
if you paid a portion of the premiums.)
- Long-term disability payments.
- Meals and lodging required on premises.
- Military pay including reserve pay.
- Non-resident subchapter S corporation income to a resident shareholder (effective 1/1/03)
is no longer subject to the tax.
- Patent and copyright income.
- Pension income - includes lump sum distributions.
- Prizes - unless connected with employment.
- Royalties - if derived from intangible property.
- Salaries of the mentally retarded or developmentally disabled while working in a
government funded workshop for less than minimum wage.
- Short-term disability payments paid after 7/1/07.
- Social Security benefits.
- State unemployment benefits.
- Welfare payments.
- Worker's Compensation.
NOTE: This list is intended for reference purposes only. It may not be all inclusive
and is subject to revision without notice.