Additional nontaxable income

Enter your total nontaxable income received in 2005 that is not included in taxable income. Enter the type(s) of income in the space provided below.

Common examples include:

• workers compensation benefits
• your contributions to an employee elective deferral plan, such as a 401(k), 403(b), 457 deferred compensation or SIMPLE/SEP plan
• contributions made to a dependent care account (as shown on your W-2 form) and/or medical expense account
• nontaxable transit and parking expenses or contributions to a 125 cafeteria plan
• veterans benefits
• nontaxable scholarships, fellowships and grants for education, including those from foreign sources
• nontaxable pension and annuity payments (include all lump-sum distributions received from a pension and all disability and long-term disability payments)
• federally non-taxed interest and mutual fund dividends
• income excluded by a tax treaty
• rent reduction received for being a caretaker
• military or clergy housing allowance
• strike benefits
• employer paid education or adoption expenses
• the gain on the sale of your home excluded from federal income

Also to the extent they reduced federal adjusted gross income-include the following losses and deductions:

• capital loss carry-forward
• net operating loss carry-forward/carry-back
• current year passive activity losses in excess of current year passive activity income
• prior year passive activity loss carry-forward claimed in 2003 for federal purposes
• amount of any medical savings account deduction claimed on federal Form 1040

Do not include:

• Minnesota property tax refunds
• child support payments
• a dependents income, including Social Security
• any state income tax refunds not included in taxable income
• the dollar value of food, clothing, food stamps and medical supplies received from government agencies
• payments from life insurance policies
• payments by someone else for your care by a nurse, nursing home or hospital
• fuel assistance payments
• IRA rollovers
• gifts and inheritances
• nontaxable Holocaust settlement payments
• distributions received from a Roth IRA or any pension or annuity that you funded exclusively, for which your contributions could not be taken as a federal tax deduction.

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