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Is this item considered to be part of gross income for tax year 2022? Cost of employer-provided group-term life insurance over $50,000. Amounts you receive

Is this item considered to be part of gross income for tax year 2022? Cost of employer-provided group-term life insurance over $50,000. Amounts you receive from the passengers for driving a car in a carpool to and from work. Hobby income with a loss. Alimony executed 9/28/2019. Tips, not reported to employer

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