Non-Taxable Items

  • Active duty military pay (including National Guard and Reserves when on active duty)
  • Alimony
  • Annuity distributions
  • Capital gains
  • Compensatory insurance proceeds derived from property damage or personal injury settlements
  • Court ordered child support
  • Dividends
  • Earnings of persons under 18 years of age, as of January 1st, 2009
  • Educational scholarships unless subject to federal taxation
  • Gambling and lottery winnings prior to January 1st, 2009
  • Health and welfare benefits distributed by governmental, charitable, religious or educational organizations
  • Housing allowances for the clergy to the extent that the allowance is used to provide a home
  • Income from federally qualified retirement or pension plans
  • Interest income
  • Patent and copyright income
  • Poll workers at elections (under $1,000)
  • Prizes or gifts not connected with employment
  • Proceeds from permanent disability benefits
  • Proceeds of life insurance
  • Royalties derived from intangible income
  • Social Security
  • State unemployment benefits
  • Worker’s compensation