On line 21, you report any taxable income that hasn’t been reported elsewhere in your tax return or schedules. Examples include:
- Most prizes and awards,
- Gambling winnings, including lotteries and raffles,
- Jury duty pay,
- Certain Health Savings Account (HSA) distributions not used to pay or reimburse the taxpayer for qualified medical expenses,
- Alaska Permanent Fund dividends, and
- Nonbusiness credit card debt cancellation.
To find a complete list of income that should be reported on Form 1040 line 21, refer to Form 1040 instructions.