1.Jury duty pay is excluded from gross income.

2.A item of small value, a Christmas ham for example, given by an employer to an employee must be reported as gross income by the recipient employee. 3. A compensatory damages payment received by a taxpayer as a lump sum on account of sickness will be included in the taxpayer's gross income.

4. A disabled spouse, age 27, is eligible to be a qualifying person under an employer maintained dependent care assistance program.

5. If a dependent child receives Social Security benefits, the benefits, if taxable, will be taxable to the taxpayer(s) claiming the dependency deduction.