Non-Taxable Items

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)