INCOME. Wages and Alimony. Income - Definition. Gross income is all income received in the form of money, goods, property, and services that is not exempt from tax. Income from sources outside the U.S., even if part or all of that income will not be taxable.
Wages and Alimony
a. Always, unless the income is only from interest
b. Always, unless the income is so small that reporting it is not required
c. Always, unless the person is identified as a dependent on someone else's tax return