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• Gains from dealings in property • Taxable interest • Tax exempt interest • Dividends • State income tax refunds • Alimony received; only for divorce decrees dated on or before 12/31/2018 • Business income • Capital gains • Income from life insurance and endowment contracts • Other gains • Taxable IRA distributions • Taxable pensions and annuities • Distributive share of partnership gross income • Estate and trust income • Farm income • Unemployment compensation • Taxable Social Security benefits • Non-taxable Social Security benefits (SSI, however, is excluded) • Net operating loss • Gambling earnings • Cancellation of debt • Foreign earned income exclusion • Foreign earned income 5

Under MAGI-based methodologies, the following deductions apply: • Educator expenses • Certain business expenses of reservists, performing artists, and fee-basis government officials (vehicle and transportation costs) • Health savings account deduction • Moving expenses • Deductible part of self-employment tax • Self-employed SEP, SIMPLE, and qualified plans • Self-employed health insurance deduction • Penalty on early withdrawal of savings • Alimony paid b Recipient’s SSN; only for divorce decrees dated on or before 12/31/2018 • IRA deduction • Student loan interest deduction • Tuition and fees • Domestic production activities deduction.