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Other Line 7 Income on 1040

There are other income that must be included on line 7 of the 1040 tax form for wages, salaries, tips, etc. These other income are not 'other income' that must be entered on line 21 of the 1040 tax form under "Other Income". These income are part of the "etc." part after wages, salaries and tip income.

Certain other income that may not be reported on a Form W-2 must still be reported on line 7 of form 1040. Also the entire amount of certain employer provided benefits may not be eligible for exclusion from gross income. Excluded income is not included in box 1 wages but is reported in other boxes of the form W-2. If you do not meet all the rules for the exclusion, you must add the income you cannot exclude to your box 1 wages and report the entire amount on line 7 of the Form 1040.

Other Line 7 Income on 1040

Examples of income not reported on W-2 but must be included on a tax return

The following are some of the types of income that are either not reported on a Form W-2 or not included in box 1 that must be reported on line 7 of the form 1040.

  1. The taxable portion of Scholarships and fellowships not reported on Form W-2. Write "SCH" and the amount not reported on Form W-2 in the space to the left of line 7 on form 1040. If you are a degree candidate only those amounts not used for tuition and other course related expenses are taxable.
  2. Wages received as a household employee that were not reported on a Form W-2 because an employer paid less than $1,400. Write "HSH" and the amount not reported on a Form W-2 in the space to the left of line 7 on the form 1040.
  3. The amount of dependent care benefits shown in box 10 of Form W-2 that you cannot exclude from your income. Dependent care benefits are amounts an employer paid to an employee or paid out on behalf of an employee for child and dependent care services.
  4. Any amount of employer provided adoption benefits or moving expense reimbursements that are not excludable. If these benefits were received, the amounts are shown on Form W-2 in box 12.

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