PARTIAL LIST OF EXCLUSIONS
01.Core Concepts
Partial List • Cash or property received by a gift • Interest income from municipal bonds • Deferral contributions to certain retirement plans • Child support payments received • Gain on the sale of a principal residence (subject to limitations) • Cash or property received by inheritance • Scholarship or fellowship • Specified employee fringe benefits • Life insurance proceeds received because of the death of the insured • Qualifying distributions from a Roth IRA during retirement • Alimony from post-2018 divorce (TCJA) .