These types of income can include:
- Mutual fund interest or dividends exempt from federal tax but taxable to California
- Sick pay received under FICA
- 529 plan funds rolled to a Roth IRA
- Ride sharing benefits included in federal income
- Reward from a crime hotline
- Financial incentive for seismic improvements
- Amounts received from Fire Victims Trust
- Settlements received from claims relating to certain wildfires
- Death benefits for military members killed in the line of duty
- Certain IRA or pension payments from the federal government
- Settlements or payments from disasters or events such of certain wildfire disasters or the Chiquita Canyon elevated temperature landfill event