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IRS.gov Website
Publication 525
Taxable and Nontaxable Income
Introduction, Useful Items and Important Changes
For use in Preparing 2012 Returns

Employee Compensation

Miscellaneous Compensation
Fringe Benefits
Retirement Plan Contributions
Stock Options
Restricted Property

Special Rules for Certain Employees

Clergy
Members of Religious Orders
Foreign Employer
Military
Volunteers

Business and Investment Income

Rents From Personal Property
Royalties
Partnership Income
S Corporation Income

Sickness and Injury Benefits

Disability Pensions
Long-Term Care Insurance Contracts
Workers' Compensation
Other Sickness and Injury Benefits

Miscellaneous Income

Bartering
Canceled Debts
Host or Hostess
Life Insurance Proceeds
Recoveries
Survivor Benefits
Unemployment Benefits
Welfare and Other Public Assistance Benefits
Other Income

Repayments

How To Get Tax Help