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Individual Income Tax Guide
NOTE: Do not report on this line any income from self-
Also, do not report on line 21 any nonemployee compensation shown on Form 1099-
Taxable income: List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Publication 525, Taxable and Nontaxable Income.
Examples of other income you report on line 21 include the following:
NOTE: You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-
Nontaxable income: Do not report any nontaxable income on line 21. Examples of nontaxable income include the following:
Net operating loss (NOL) deduction: Include on line 21 any NOL deduction from an earlier year. Subtract it from any income on line 21 and enter the result. If the result is less than zero, enter it in parentheses. On the dotted line next to line 21, enter “NOL” and show the amount of the deduction in parentheses. See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, for details.
Medicaid waiver payments to care provider. Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. If these payments were incorrectly reported to you in box 1 of Form(s) W-
This page: Line 21
Chapter 2 – Income