Included (but not limited to) while calculating total income

Cash public assistance (Schedule CB, Line 6) - Includes food stamps and welfare, as well as other payments you received from a government or quasi-governmental agency such as emergency rental assistance due to a fire. Also includes: Fuel assistance - Include it if paid directly to you. For example, include a one-time emergency check to fill a tank. However, if the assistance is paid through a discounted rate program (3rd party beneficiary and your income qualifies for below-market rates) the payment is generally considered in-kind assistance and you should exclude it from calculating income.

Disability income (Schedule CB, Line 6) - Include it if paid in lieu of wages

Food stamps - See cash public assistance above

Gains from sale of personal residence under $250,000/$500,000 (Schedule CB, Line 6)

Gifts (Schedule CB, Line 6)

Massachusetts and U.S. government contributory and military noncontributory pensions (Schedule CB, Line 5)

Previously taxed income distributions (Schedule CB Line 5) from: IRA/Keogh Annuity Stock bonus Pension Profit sharing plan

Return of capital (Schedule CB, Line 6) - e.g. sale of stock: cost = $100, Selling Price = $500, gain = $400. Gain of $400 is reported as capital gain, and return of capital of $100 is added back in Line 6, Schedule CB.

Sick pay (Schedule CB, Line 6) - Include it if paid in lieu of wages

Social security benefits received (Schedule CB, Line 4) - These may include: Retirement Disability Dependent Survivorship Insurance Do not subtract out Medicare premiums withheld from SS checks (Form 1099 SA).

Welfare - See cash public assistance above

Workers' compensation (Schedule CB, Line 6)