Here is a tax tip to reacquaint taxpayers with situations where certain types of income are partially taxed or not taxed at all. Common examples of items that are not included in income, such as:

• —adoption expense reimbursements for qualifying expenses
• —child support payments
• —gifts, bequests and inheritances
• —workers’ compensation benefits
• —meals and lodging for the employer’s convenience
• —compensatory damages awarded for physical injury or physical sickness
• —welfare benefits and
• —cash rebates from a dealer or manufacturer.

Several items that may or may not be included in income depending on the circumstances, such as:

• —life insurance proceeds,
• —scholarship or fellowship grant amounts, and
• —noncash income.

All other items, including income such as wages, salaries and tips, must be included in income unless specifically excluded by law.