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Other Income

Line 21 on Form 1040 is used to report income from other sources, such as:

  • Jury Duty Pay

  • Hobby income

  • Prizes, awards, lottery and gambling winnings

  • Cancelled Debts

The taxpayer must include the amount and description, using an attachment if necessary.

Interview Tip

See "Miscellaneous Income" in Publication 525, Taxable and Nontaxable Income.

Form 1040 with $360 entered in line 21, with 'State lottery' written next to it.
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