Questionnaire Text

2017 ACS 2011 ACS 2005 ACS 1990 5%
2016 ACS 2010 ACS 2004 ACS 1980 5%
2015 ACS 2009 ACS 2003 ACS 1970 Form 2 Metro
2014 ACS 2008 ACS 2002 ACS 1970 Form 1 Metro
2013 ACS 2007 ACS 2001 ACS 1960 5%
2012 ACS 2006 ACS 2000 5% 1950 1%
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2017 ACS
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h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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Mark the "Yes" or "No" box for each type of income, and enter the amount received IN THE PAST 12 MONTHS for each "Yes" response.

If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the "No" box for the other person.

When reporting income received jointly, DO NOT include the amount for a person not listed on pages 2, 3, or 4.

47h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.


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2016 ACS
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h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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Mark the "Yes" or "No" box for each type of income, and enter the amount received IN THE PAST 12 MONTHS for each "Yes" response.

If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the "No" box for the other person.

When reporting income received jointly, DO NOT include the amount for a person not listed on pages 2, 3, or 4.

47h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.


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2015 ACS
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h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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Mark the "Yes" or "No" box for each type of income, and enter the amount received IN THE PAST 12 MONTHS for each "Yes" response.

If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the "No" box for the other person.

When reporting income received jointly, DO NOT include the amount for a person not listed on pages 2, 3, or 4.

47h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.


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2014 ACS
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h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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Mark the "Yes" or "No" box for each type of income, and enter the amount received IN THE PAST 12 MONTHS for each "Yes" response.

If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the "No" box for the other person.

When reporting income received jointly, DO NOT include the amount for a person not listed on pages 2, 3, or 4.

47h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.


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2013 ACS
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h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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Mark the "Yes" or "No" box for each type of income, and enter the amount received IN THE PAST 12 MONTHS for each "Yes" response.

If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the "No" box for the other person.

When reporting income received jointly, DO NOT include the amount for a person not listed on pages 2, 3, or 4.

47h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.


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2012 ACS
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h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
Questionnaire instructions view entire document:  text  image

Mark the "Yes" or "No" box for each type of income, and enter the amount received IN THE PAST 12 MONTHS for each "Yes" response.

If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the "No" box for the other person.

When reporting income received jointly, DO NOT include the amount for a person not listed on pages 2, 3, or 4.

47h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.


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2011 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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47h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

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2010 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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47h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

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2009 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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47a. Include wages and salaries before deductions from ALL jobs. Be sure to include any tips, commissions, or bonuses. Owners of incorporated businesses should enter their salary here. Military personnel should include base pay plus cash housing and/or subsistence allowance, flight pay, uniform allotments, reenlistment bonuses.

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2008 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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46h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

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2007 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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41h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

Do Not include the following as income in any item:

  • Refunds or rebates of any kind
  • Withdrawals from savings of any kind
  • Capital gains or losses from the sale of homes, shares of stock, etc.
  • Inheritances or insurance settlements
  • Any type of loan
  • Pay in-kind such as food, free rent

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2006 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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41h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

Do Not include the following as income in any item:

  • Refunds or rebates of any kind
  • Withdrawals from savings of any kind
  • Capital gains or losses from the sale of homes, shares of stock, etc.
  • Inheritances or insurance settlements
  • Any type of loan
  • Pay in-kind such as food, free rent

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2005 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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41h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

Do Not include the following as income in any item:

  • Refunds or rebates of any kind
  • Withdrawals from savings of any kind
  • Capital gains or losses from the sale of homes, shares of stock, etc.
  • Inheritances or insurance settlements
  • Any type of loan
  • Pay in-kind such as food, free rent

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2004 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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41h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

Do Not include the following as income in any item:

  • Refunds or rebates of any kind
  • Withdrawals from savings of any kind
  • Capital gains or losses from the sale of homes, shares of stock, etc.
  • Inheritances or insurance settlements
  • Any type of loan
  • Pay in-kind such as food, free rent

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2003 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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41h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

Do Not include the following as income in any item:

  • Refunds or rebates of any kind
  • Withdrawals from savings of any kind
  • Capital gains or losses from the sale of homes, shares of stock, etc.
  • Inheritances or insurance settlements
  • Any type of loan
  • Pay in-kind such as food, free rent

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2002 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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40h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

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2001 ACS
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47. INCOME IN THE PAST 12 MONTHS.


Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)

Mark (X) the "No" box to show types of income NOT received.

If net income was a loss, mark the "Loss" box to the right of the dollar amount.

For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.

h) Any such other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support or alimony. Do NOT include lump sum payments such as money from an inheritance or the sale of a home
[ ] Yes -->$_____________________.00 (TOTAL AMOUNT for past 12 MONTHS)
[ ] No
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40h. Include Veterans' (VA) disability compensation and educational assistance payments (VEAP); unemployment compensation, child support or alimony; and all other regular payments such as Armed Forces transfer payments, assistance from private charities, regular contributions from persons not living in the household.

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2000 5%
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31. INCOME IN 1999 - Mark [X] the ?Yes? box for each income source received during 1999 and enter the total amount received during 1999 to a maximum of $999,999. Mark [X] the ?No? box if the income source was not received. If net income was a loss, enter the amount and mark [X] the ?Loss? box next to the dollar amount.

For income received jointly, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the ?No? box for the other person. If exact amount is not known, please give best estimate.

h. Any other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support, or alimony - Do NOT include lump-sum payments such as money from an inheritance or sale of a home.

[] Yes
Annual amount - Dollars
$[ ][ ][ ],[ ][ ][ ].00
[] No

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1990 5%
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32. INCOME IN 1989 -

Fill the "Yes" circle below for each income source received during 1989. Otherwise, fill the "No" circle. If "Yes," enter the total amount received during 1989. For income received jointly, see instruction guide. If exact amount is not known, please give best estimate. If net income was a loss, write "Loss" above the dollar amount.

"Fill the Yes or No circle for each part and enter the amount received during 1989. If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and fill the No circle for the other person."

h. Any other sources of income received regularly such as Veterans' (VA) payments, unemployment compensation, child support, or alimony - Do NOT include lump-sum payments such as money from an inheritance or the sale of a home.
[] Yes
[] No $________________ .00
Annual amount - Dollars
"Include Veterans' (VA) disability compensation and educational assistance payments (VEAP), unemployment compensation, child support or alimony, and all other regular payments such as Armed Forces transfer payments; assistance from private charities; regular contributions from persons not living in the household, etc.

"Do not include the following as income in any item:

- Refunds or rebates of any kind
- Withdrawals from savings of any kind
- Capital gains or losses from the sale of homes, shares of stock, etc.
- Inheritances or insurance settlements
- Any type of loan
- Pay in-kind such as food, free rent, etc."

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1980 5%
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g. Unemployment compensation, veterans' payments, pensions, alimony or child support, or any other sources of income received regularly . ?

Exclude lump-sum payments such as money from an inheritance or the sale of a home.
[] Yes - $____________________.00
(Annual amount - Dollars)
[] No

"Include all other regular payments, such as government employee retirement, union or private pensions and annuities; unemployment benefits; worker's compensation; Armed Forces allotments; private welfare payments; regular contributions from persons not living in the household; etc. Do not include lump-sum payments received from the sale of property (capital gains), insurance policies, inheritances, etc."


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1970 Form 2 Metro
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c. How much did he receive in 1969 from all other sources?
Include interest, dividends, veterans' payments, pensions, and other regular payments.
(See instruction sheet.)
$ ____________.00
(Dollars only)

OR
[] None
"Interest, dividends - include amounts received or credited to your account.

Veterans' payments - include money paid for service-connected disabilities, to survivors of deceased veterans, for education and on-the-job training subsistence allowances, and for 'refunds' on 'GI' insurance premiums.

Retirement pensions - include amounts paid by former private employers and by unions, and amounts paid by Federal, State, county, or other governmental agencies.

Other regular payments - include such periodic income as net rental income, unemployment insurance benefits, workmen's compensation, private welfare payments, alimony or child support, Armed Forces allotments, and regular contributions from persons who are not members of your household.

Exclude receipts from the sale or personal property, capital gains, lump-sum insurance or inheritance payments, or pay 'in kind.'"

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1970 Form 1 Metro
Questionnaire form view entire document:  text  image
c. How much did he receive in 1969 from all other sources?
Include interest, dividends, veterans' payments, pensions, and other regular payments.
(See instruction sheet.)
$ ____________.00
(Dollars only)

OR
[] None
"Interest, dividends - include amounts received or credited to your account.

Veterans' payments - include money paid for service-connected disabilities, to survivors of deceased veterans, for education and on-the-job training subsistence allowances, and for 'refunds' on 'GI' insurance premiums.

Retirement pensions - include amounts paid by former private employers and by unions, and amounts paid by Federal, State, county, or other governmental agencies.

Other regular payments - include such periodic income as net rental income, unemployment insurance benefits, workmen's compensation, private welfare payments, alimony or child support, Armed Forces allotments, and regular contributions from persons who are not members of your household.

Exclude receipts from the sale or personal property, capital gains, lump-sum insurance or inheritance payments, or pay 'in kind.'"

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1960 5%

No questionnaire text is available for this sample.


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1950 1%
Questionnaire form view entire document:  text  image
31c. Last year, how much money did he receive from interest, dividends, veteran's allowances, pensions, rents, or other income (aside from earnings)? ($ or None)
Questionnaire instructions view entire document:  text  image

Item 31c. Other income

241. Item 31c. Entry for each sample person 14 years old and over.-There must be an entry of an amount or a check in the "None" box for each person 14 years of age and over who is on a sample line. The amount must be entered to the nearest whole dollar, not in dollars and cents. Enter "10,000+" if amount received was more than $10,000. Enter "Loss" above amount if there was a loss on rental of property.

242. Time period covered by item 31c.-January 1, 1949, through December 31, 1949.

243. General definition of other income.-"Other income" is money income of the types illustrated in paragraph 244 below; it represents all kinds of income except money received in direct return for work done as an employee or in own business.

244. Specific types of "Other income":

a.Alimony.-Money received periodically after a divorce or legal separation.
b.Annuity.-Money received periodically as return on an investment wherein a person purchases the right to receive a monthly, annual, or other periodic income.
c.Contributions.-Money received periodically from persons who are not members of the household, such as: Allotments received from members of the armed forces, and money received by parents from children not living with them.

Occasional gifts should not be regarded as income. (See par. 233e.)
d.Dependency allotments.-Money received in the form of dependency allotment checks by relatives of enlisted members of the armed forces. The wife of an enlisted man receives a monthly payment of $50 with an additional $30 for the first child and $20 for each additional child. Dependency allotments may also be received by relatives other than wives and children; the usual maximum monthly amounts are $37, $50, and $68, varying by degree of dependency and number of dependents.

In addition to dependency allotments, servicemen may send home voluntary allotments. Such receipts should also be entered in item 31c.
e.Dividends.-Money received by the stockholders of a corporation or association, and cash dividends and patronage refunds of cooperatives.
f.Estates and trusts.-Periodic payments received from an estate or a trust fund. Lump-sum receipts from estates or trust funds, however, are not income.
g.Fiduciary income.-A fiduciary is a trustee, executor, or administrator who holds property in trust for others. Periodic payments received from a fiduciary are income from an estate or a trust (see par. 244J, above). Money which is held by the fiduciary and is not distributed is not income.
h.Gambling gains.-Money received from gambling, games of chance, prizes, etc. Gambling losses should not be deducted from income. The net income of a professional gambler should be entered in 31b.
i.Gifts.-See paragraphs 233e and 244c.
j.Inheritances.-Periodic payments received from property bequeathed by a friend or relative. Lump-sum receipts from inheritances are not income.
k.Insurance receipts.-Periodic payments received from paid-up endowment policies, annuities, or from life insurance policies of a deceased person. Lump-sum insurance payments, however, are not income.
l.Interest.-Money received for the use of money. Notes, bonds, bank deposits, and postal-savings certificates are the most common sources of interest.

Repayments to the person on the principal of a loan, withdrawals of deposits from savings or checking accounts, or accrued interest that has not yet been received, such as interest on "uncashed" U. S. savings bonds, are not included as interest. If U. S. savings bonds have been cashed, only the difference between the amount received and the original cost is to be included as interest.
m.Military bonuses.-Several States have paid cash bonuses to veterans of World War II. If military bonuses were received in 1949, they should be entered in item 31c.
n.Mustering-out pay.-Money received by veterans of World War II below the rank of major or lieutenant commander who served prior to July 1, 1947, and who were honorably discharged. Those without overseas service were entitled to $200 mustering-out pay and those with overseas service were entitled to $300 mustering-out pay.
o.Pensions.-Periodic payments received by a person who has retired from active service. Some types of pensions are: Money received from old-age or survivors insurance under the Social Security or Railroad Retirement Acts; old-age pensions received from States, counties, or other local governments; civil service pensions for retired government workers; veterans' pensions paid to disabled veterans; military pensions paid to retired members of the armed forces; pensions received from private corporations.
p.Relief payments.-Money received from local, State, or Federal relief agencies. Food, clothing, or other nonmonetary receipts from relief agencies are not income.
q.Rent income.-Cash rents received from property, less the costs incurred by the landlord in connection with the property. Costs include depreciation, taxes, repairs, insurance, interest on mortgages, real estate agent's commissions, etc. Do not include as expenses the cost of permanent improvements on the property.
r.Roomer or boarder income.-Gross receipts from roomers or boarders, less all expenses such as the cost of food served to boarders, laundry, share of the wages paid to a servant for cleaning, share of the rent paid for the house (or the estimated share of the taxes, depreciation, interest, etc.). The net receipts should be entered in item 31c.

If the respondent was the operator of a lodging house, the net income should be entered as "Income from own business" in item 31b.
s.Royalties.-See par. 239c.
t.Social Security benefits.-Money received under the Social Security program from any of the following sources: Old-age and survivors insurance; unemployment compensation; aid to dependent children (widows' pensions); aid to the blind; old-age assistance.
u.Unemployment compensation.-Money received from government unemployment agencies during periods of unemployment.
v. Veterans' payments.-Money received by veterans in the form of education and on-the-job training subsistence allowances, under the "GI Bill of Rights." Single veterans could have received a maximum of $75 per month while married veterans could have received between $105 and $120 per month. Also include mustering-out payments (see par. 244n above); disability pensions; rehabilitation allowances ($20 per week); State bonuses.

Veterans engaged in on-the-job training are paid by their employers and also receive training subsistence from the government. The amount received from the employer should be entered as "Wages or salary" in item 31a; the amount received from the government should be entered as "Other income" in item 31c.
w. Workmen's compensation.- Money received during 1949 from government agencies because of injuries incurred at work.