- wages, salaries and other compensation
- bonuses, stipends, and tip income
- commissions, fees and other earned income
- sick pay (excluding third party sick pay)
- employer supplemental unemployment benefits (SUB pay)
- strike pay
- vacation pay
- employee contributions to retirement plans & tax deferred annuity plans (including Sec. 401k, 403b, 457b, etc.)
- pre-retirement distributions from retirement plans
- profit sharing
- contributions made on behalf of employees to tax deferred annuity programs
- reimbursements in excess of deductible expenses
- employee contributions to costs of fringe benefits
- royalties, if not derived from intangible property
- stock options (taxed when exercised, valued at market price less option price on the date the option is exercised)
- employer paid premiums for group term life insurance (taxed to the same extent as for federal taxation)
- compensation paid in goods or services or property usage (taxed at fair market value)
- excess employee discounts
- income from wage continuation plans (including retirement incentive plans, severance pay and golden parachute payments)
- income from guaranteed annual wage contracts
- prizes and gifts if connected with employment
- director fees
- income from jury duty
- executor fees
- income from partnerships, estates or trusts
- net profits of businesses, professions, sole proprietorships, etc
- net rental income
- farm net income
- ordinary gains as reported on Federal Form 4797
- disability pay if received as a benefit of employment (excludes third party plans)
- income received as a result of a convenant not to compete
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