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IRS.gov Website
Publication 554
taxmap/pubs/p554-002.htm#en_us_publink100043531

Chapter 2
Taxable and
Nontaxable Income(p5)

For Use in Tax Year 2013
Generally, income is taxable unless it is specifically exempt (not taxed) by law. Your taxable income may include compensation for services, interest, dividends, rents, royalties, income from partnerships, estate or trust income, gain from sales or exchanges of property, and business income of all kinds.
Under special provisions of the law, certain items are partially or fully exempt from tax. Provisions that are of special interest to older taxpayers are discussed in this chapter.
taxmap/pubs/p554-002.htm#en_us_publink100043532

Compensation for Services(p5)

For Use in Tax Year 2013
rule
Generally, you must include in gross income everything you receive in payment for personal services. In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options.
You need not receive the compensation in cash for it to be taxable. Payments you receive in the form of goods or services generally must be included in gross income at their fair market value.
taxmap/pubs/p554-002.htm#en_us_publink100043533

Volunteer work.(p5)

For Use in Tax Year 2013
rule
Do not include in your gross income amounts you receive for supportive services or reimbursements for out-of-pocket expenses under any of the following volunteer programs.
taxmap/pubs/p554-002.htm#en_us_publink100043534

Unemployment compensation.(p6)

For Use in Tax Year 2013
rule
You must include in income all unemployment compensation you or your spouse (if married filing jointly) received.
taxmap/pubs/p554-002.htm#en_us_publink100043535

More information.(p6)

For Use in Tax Year 2013
rule
See Publication 525, Taxable and Nontaxable Income, for more detailed information on specific types of income.