1. Money

Discuss in my forum

Other Income: Form 1040 Line 21


Other Income

Use 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).
When reporting these amounts, write the type of income being reported and the dollar amount. For example, if you are reported jury duty pay, write "Jury Duty."

  1. About.com
  2. Money
  3. Tax Planning: U.S.
  4. File Your Own Taxes
  5. 1040
  6. Other Income: Reporting Other Income on Form 1040 Line 21

©2014 About.com. All rights reserved.