This is where you can enter income that you haven't entered in other places. This includes income from:
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Fair market value of bartering arrangements
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Gifts or gratuities from hosting a party or event at which sales are made
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Election Worker wages not found on a Form W-2
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Clergy housing allowance reported as taxable on a 1099-R when Box 2b is not checked
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See IRS Publication 525 for more detail.
Negative other income for net operating loss or tax-exempt Medicaid waiver payments (including IHSS payments) should not be entered as miscellaneous income. We gather these amounts separately.