Unearned Income
Unearned income is income that you did not work to earn. Unearned income is often important in figuring out if a dependent needs to file a tax return.
Unearned income includes, but is not limited to
interest, dividends, and capital gains
unemployment compensation
taxable social security benefits
retirement income (IRA distributions, pensions, annuities)
trust distributions
income from rental property
alimony
child support
gambling winnings