• Employer provided fringe benefits, unless excludable
• Sick pay and disability benefits that represent regular wages, such as sick leave pay
• Allowances and reimbursements in excess of allowable employee business expenses
• The value of property received as payment for services
• Delay damages received in connection with a court judgment or settlement to the extent that the payments represent back wages
• Honoraria
• Compensation as fees for performing services as an executor or an administrator of an estate or a director of a corporation
• Severance pay
• Incentive payments received for terminating employment before reaching normal retirement age
• Awards and gifts given in recognition for, or given as a transfer of cash or property, in payment for past, present, or future service as an inducement to perform future services
• Jury fees
• Expert witness fees Cash reimbursements for personal expenses, such as commuting and day care
• A discharge of indebtedness, unless specifically excludable from taxable income
• Damage awards and settlements to the extent that the payments represent back wages or another uncollected entitlement to PA taxable income
• Covenants not to compete, or for refraining from the performance of services
• Other income described in the PA income classes
• Income for performing services as an executor or director when such services are undertaken as part of your business or profession

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