Adoption assistance payments (excluded if part of a cafeteria plan)
Allowances for uniforms, automobile, and travel
Bonuses
Clergy income excluding housing allowances
Contributions to non-qualified deferral plans made by or on behalf of employee
Contributions to qualified deferral plans including retirement plans, annuity plans, and stock purchase plans (401k, 403b, 457b, etc.) made by or on behalf of employee excluding employer match under a cafeteria plan are taxed in year earned
Director’s fees
Educational assistance provided by employer to the same degree that they are taxable for federal tax purposes
Employer paid supplemental unemployment (sub pay)
Excess employee discounts
Exercised stock options
Federal form 4797 - Ordinary gains
Golden parachute payments
Group term life insurance cost over $50,000.00 (excluded if part of a cafeteria plan)
Guaranteed annual wage contract income
Income from non-compete agreement related to wages
Interest earned on below market loans
Jury duty pay
Lottery and gambling winnings (cannot use losses to reduce winnings)
Oil and gas rights income
Other compensation paid in goods, services, property or the use of these at fair market value to the same degree that they are taxable for federal tax purposes and so indicated on the W-2
Other earned income including commissions and fees
Pre-retirement distributions from retirement plans not previously taxed
Prizes, awards and gifts connected to employment
Profit sharing
Reimbursement income received in excess of deductible expenses
Reimbursements for moving expenses per Federal rules with the exception that non-reimbursed expenses are not deductible
Schedule C - Self-employment income
Schedule E - Rental income
Schedule E part II & III – pass-through entity, estate, or trust income (taxable S-corp income varies by village)
Schedule F - Farm income
Severance pay
Sick pay (3rd party sick pay excluded)
Stipends
Stock bonus incentive plans
Strike benefits paid by employer
Strike pay
Sweepstakes prizes and winnings
Tangible income from royalties
Taxes paid on employee’s behalf by employer
Tips
Union steward fees
Vacation pay
Wage continuation income (retirement incentive plans and buyouts)
Wages & salaries
Non-taxable Income:
Alimony
Annuities at the time of distribution
Capital gains
Copyrights
Dividends
Earnings from Foster Grandparent Program
Earnings from serving as a precinct election official under $1,000
Earning of the developmentally disabled for work performed in a government funded workshop for less than minimum wage
Fellowships unless work or services are required
Gambling winnings prior to 5/31/12
Government allotments
Housing allowance for clergy – exempt by IRS
Income of the following institutions: religious, fraternal, charitable, scientific, literary, or educational such that the income is obtained from tax-exempt real estate, tax-exempt tangible or intangible property or tax-exempt activities
Insurance benefits when premiums are paid by individual and not the employer (If premiums are partially paid by both individual and employer, premiums are pro-rated and taxed only on the employer paid portion)
Interest
Long-term & short-term disability payments
Meals and lodging required to be taken on workplace premises