Page 210 - Other Income for Individuals

Other Income

Utility Rebates. Transporting school
children.

 If you’re a customer of an electric utility
company and you participate in the utility's  Don’t include in your income a
energy conservation program, you may school board mileage allowance
receive on your monthly electric bill either: for taking children to and from
• A reduction in the purchase price of 01 school if you aren’t in the
electricity furnished to you (rate business of taking children to
reduction), or school.
• A nonrefundable credit against the  You can’t deduct expenses for
purchase price of the electricity. The providing this transportation.
amount of the rate reduction or Other
nonrefundable credit isn’t included in 04 02
your income. Income

Strike and lockout benefits. 03 Union benefits and

dues.
 Benefits paid to you by a union as strike or
lockout benefits, including both cash and
the fair market value of other property,  Amounts deducted from your
are usually included in your income as pay for union dues,
compensation. assessments, contributions,
 You can exclude these benefits from your or other payments to a union
income only when the facts clearly show can’t be excluded from your
that the union intended them as gifts to income.
you. 208