Other IncomeUse line 21 to report income that is not reported on any other line. Do not use Line 21 to report income reported on a 1099-MISC (this generally is reported on Schedule C). Do not use Line 21 to report non-taxable income, such as child support, Roth IRA distributions, gifts received, or inheritances. Examples of amounts to report on line 21 include:
- Foreign earned income
- Prizes and awards,
- Gambling winnings,
- Jury duty fees,
- Alaska Permanent Fund dividends,
- Reimbursements for previously deducted expenses, see Publication 525 (PDF), "Recoveries," page 19),
- Distributions from a Coverdell education savings account (ESA) or qualified tuition program (QTP).