Other income is reported on Form 1040 (PDF) line 21, where you list its type and amount. You can attach a statement to your return with additional information. The following are examples of income to report on line 21:

• Gambling winnings – lotteries, raffles, etc. Report the full amount received. You cannot offset losses against winnings and report the difference on line 21. If you itemize, report gambling losses on Schedule A, but not for an amount more than winnings claimed.
• Prizes and awards received other than in connection with your trade or business. A prize or award that is received in connection with your trade or business is reported on Schedule C Form 1040, line 6 or Schedule C–EZ Form 1040, line 1 (if you are self–employed), or on line 7, Form 1040 (if you are an employee).
• Fees for jury duty, or as an executor or administrator of an estate.
• Canceled debts – If a debt you owe is canceled or forgiven, other than as a gift or bequest, you may have to include it in income. Refer to Publication 525 (PDF), Taxable and Non—taxable Income, for exceptions and exclusions. You may also refer to Publication 908 (PDF), Bankruptcy Tax Guide.
• Alaska Permanent Fund Dividends
• Qualified state tuition program earnings. Refer to Publication 970 (PDF), Tax Benefits for Higher Education,
• Income from rental of personal property, if you engaged in the rental for profit but are not in the business of renting property
• Income from an activity not engaged in for profit, such as a hobby
• Damages received for personal nonphysical injuries or sickness or punitive damages. Damages for emotional distress in a case not involving personal physical injury, except to the extent the damages are paid for medical care.
• Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes, or home mortgage interest. Refer to "Recoveries" in Publication 525, Taxable and Non–taxable Income, for details on how to figure the amount to report, and
• Loss on certain corrective distributions of excess deferrals. Refer to Publication 525, Taxable and Non-taxable Income.

Note: Income reported on Form 1099MISC (PDF) in Box 7 as non–employee compensation IS NOT included on line 21. Refer to Tax Topic 408.

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