1. Not Income (see 15 VSA § 653(5)(B) )
- Any means-tested public assistance program
- RUFA, TANF, ANFC etc.
- Food Stamps
- General Assistance
- Supplemental Security Income (SSI)
2. Taxable Income
- Wages, tips
- Self employment income
- Unemployment compensation
- Gift income over $15,000 per year
- Spousal maintenance (alimony) ordered before Jan 1, 2019 (See IRS Tax Topic 452)
- Social Security Disability (SSDI) (But only if annual income received was more than $25,000)
- Social Security Retirement benefits (but only if annual income received was more than $25,000) Details about Social Security (retirement and disability) taxable income limits are in IRS Pub. 915
3. Untaxed Income
- Spousal maintenance (alimony) ordered after December 31, 2018 (See IRS clarification)
- Worker’s Compensation. On 813A you list it. It is income, but not taxed.
- Social Security Retirement (usually not taxed unless annual income greater than$25,000)
- Social Security Disability (SSDI) (usually not taxed unless annual income greater than $25,000)
- Veteran’s Disability
- BAS/BAH Military Allowances
- Military Combat pay
- Gifts under $15,000 per year
- Income which is not reported to the government (such as “side jobs”)
- Interest Income on ROTH IRAs
- Tax Deferred Savings Plans
- Tax Exempt and Investment Income (Municipal and Government Bonds)
- Life Insurance Settlements
- Certain types of annuities