What Isn't Taxable?

  1. Alimony.
  2. Annuities - at time of distribution.
  3. Capital gains.
  4. Dividends.
  5. Exempt rental allowance for clergy per IRS
  6. Fellowships (unless work/services required)
  7. Gambling winnings prior to 5/31/12.
  8. Government allotments.
  9. Income earned while under 18 years of age.
  10. Income from Foster Grandparent Program.
  11. Income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property or tax-exempt activities.
  12. Insurance benefits - unless your employer paid the premiums. (Pro-rating is allowed if you paid a portion of the premiums.)
  13. Interest.
  14. Long-term disability payments.
  15. Meals and lodging required on premises.
  16. Military pay including reserve pay.
  17. Non-resident subchapter S corporation income to a resident shareholder (effective 1/1/03) is no longer subject to the tax.
  18. Patent and copyright income.
  19. Pension income - includes lump sum distributions.
  20. Prizes - unless connected with employment.
  21. Royalties - if derived from intangible property.
  22. Salaries of the developmentally disabled while working in a government funded workshop for less than minimum wage.
  23. Short-term disability payments paid after 7/1/07.
  24. Social Security benefits.
  25. State unemployment benefits.
  26. Welfare payments.
  27. Worker's Compensation.
  28. Income from serving as a precinct election official less than $1,000.
  29. Motor vehicle transportation companies regulated by the PUCO.

NOTE: This list is intended for reference purposes only. It may not be all inclusive and is subject to revision without notice.