About Publication 525, Taxable and Nontaxable Income | Internal Revenue Service

About Publication 525, Taxable and Nontaxable Income | Internal Revenue Service
About Publication 525, Taxable and Nontaxable Income
Current year
Prior year
Accessible
eBooks
Browser-friendly forms and publications
Mobile-friendly forms
Post release changes to forms
Order forms and publications
Help with forms and instructions
Comment on tax forms and publications
You can receive income in the form of money, property, or services. This publication discusses many kinds of income and explains whether they are taxable or nontaxable. It includes discussions on:
employee wages and fringe benefits,
income from bartering, partnerships, S corporations, and royalties
disability pensions,
life insurance proceeds, and
welfare and other public assistance benefits.
Current revision
Publication 525
Print version
PDF
eBook
EPUB
Recent developments
Update to the 2024 Publication 525 for Section 83(b) election
-- 6-MAY-2025
Clarification about Alaska Permanent Fund Dividends
-- 12-FEB-2025
Other items you may find useful
All Publication 525 revisions
IRS issues guidance on state tax payments to help taxpayers
Gig economy tax center
About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
About Publication 523, Selling Your Home
About Publication 527, Residential Rental Property (Including Rental of Vacation Homes)
Other current products
Related
About Form 843, Claim for Refund and Request for Abatement
About Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
About Form 1040, U.S. Individual Income Tax Return
About Form 2441, Child and Dependent Care Expenses
About Form 8839, Qualified Adoption Expenses
About Form 8853, Archer MSAs and Long-Term Care Insurance Contracts
About Form 8919, Uncollected Social Security and Medicare Tax on Wages
About Form 8959, Additional Medicare Tax
About Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts
Page Last Reviewed or Updated: 30-Mar-2026
Share