Exclusions from Gross Income

1. Donative items (Gifts or inheritances)
2. Personal and welfare items (Injury or sickness payments, public assisstance payments, or disaster relief payments)
3. Wage and salary supplements

•     Fringe benefits
• Accident and health benefits
• HSA
• Lodging and meals furnished for the employer
• Cafeteria plans
• Educational assistance payments
• Child or dependent care
• Military benefits
• combat pay
• housing and uniforms benefits
• Foreign earned income

4. Investors items (Interest on state and loval government obligations or improvements by tenant to landlords property)
5. Benefits for the elderly (Social Security)
6. Other benefits (Income from discharge of indebtedness, Recovery of a prior years deduction that yielded no tax benefit, Gain from sale of personal residence, etc..)