The following are excluded from the definition of MGI and DO NOThave to be reported:

• Money lent to you that you are legally bound to repay
• The face value of food stamps or WIC vouchers
• Payments by any party or by Medicare or any similar plan for hospital, dental, medical or drug expenses whether or not the payment is made directly to the insured/ recipient or a third-party provider, and whether or not a premium is paid
• Money received during the year as low-income or property tax rebates or child day care credit
• medical care payments made by Medicaid, the State Human Services Department, the County Indigent Hospital Claims Fund, Champus, Veterans Administration, or Workers Compensation
• Rent subsidies, weatherization, energy and housing rehabilitation benefits (such as Section 8 housing assistance)
• Stipends paid to foster grandparents
• Free room and board when not considered compensation

Enter all income not included above or in your federal income, regardless of whether it is taxable as federal or state income. This may include, but is not limited to:

• Interest, including interest from U.S. government securities and interest on state and municipal bonds
• Dividends
• Alimony, separate maintenance and child support payments
• Gross gambling, gaming and lottery winnings from any source. Do not reduce winnings by any losses
• Receipt of contribution withdrawals from deferred compensation plans
• Royalties from any source
• Distributions from employee stock ownership plans or other employee benefit plans, except for medical benefits
• Income from discharge of indebtedness (not involving bankruptcy)
• Value of a legacy, devise, bequest or inheritance received
• Income from an estate or trust
• Distributions from partnerships, S corporations or similar pass-through entities
• Scholarships, fellowships, prizes, awards or grants
• Other cash prizes and awards
• Insurance or court settlements
• Amounts received from endowment contracts
• The value of room and board received as compensation
• All ordinary gains from dealing in or selling property
• Cost-of-living, moving or other allowances received as compensation

Dependents Not Claimed

You received payments for your children under Temporary Assistance for Needy Families (TANF) or a similar program, or perhaps general assistance or nontaxable social security benefits. You used the money to pay more than half of the cost of keeping a home. You may NOT count these amounts as furnished by you. This means you may not claim your minor children as dependents on your federal or your New Mexico return. You may be able to claim these minor children as household members for low-income rebate.

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