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Reporting income

Find information about what you have to report as income.

Income you do not have to report

Certain amounts do not have to be included in income, see Amounts that are not taxed.

Where to report your income on a tax return

All amounts included in income are reported on lines 101-170 of your return.

You may have to pay a penalty for any amounts you fail to report on your 2006 tax return. If you also failed to report an amount on your tax return for 2003, 2004, or 2005, you may have to pay another penalty. However, if you tell us about an amount you failed to report, we may waive these penalties. See Voluntary disclosure.

Forms and publications

Date Modified: 2007-01-02

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