 We also could end up with an income situation from Form 8853 for the Archer MSAs and long-term care insurance contracts in certain situations. We might go into the MSAs in a future presentation in a bit more detail, but I'm not going to dive into that in a lot more detail at this time. And then you could have situations where income could result from the health savings account, the HSAs, which again we might talk about the HSAs a little bit more detail in future presentations, but you can look at the Form 8889 and instructions for more detail there. Then we've got the jury duty pay. Now the jury duty pay gets a little bit messy in terms of like did the employer compensate for the jury duty pay and so on and so forth. But usually the jury duty pay is often like kind of insignificant in relation to the overall pay and usually it's going to be a taxable item. So I'm going to say jury duty pay here. Let's say it was, you know, $1,000 for jury duty pay pulls in to line 8H. And then obviously populates down here pulls into the form 1040, which is now included on the total income line 8 and then included in line 9. Let's go back on over to the Schedule 1 Schedule 1 and then we've got jury duty. We've got the prizes and awards. So if we had prizes and awards again, that would be here. Like notice that this would be different because the prizes and rewards, although you earned them aren't usually subject to Social Security and Medicare. So notice that's significantly different than if you put the prizes and awards or for jury duty for the same thing on Schedule C or something like that, because then you'll probably be calculating Social Security and Medicare. So that's one of the main things you kind of want to be keeping in your mind is this income. And if it's income, it's less burdensome to include it where it doesn't have the Social Security and Medicare involved. So activity engaged in for profit. And I believe that's the hobby income. And so again, significant not for profit engaged activity. So in other words, you might be doing stuff. The classic example is like horse racing. You had rich people that liked to race horses and they often tried to take losses on the horse racing because it wasn't a profitable thing. Oftentimes, and then they would get these benefits from like horse racing. But really it's just a hobby because so now if the IRS says it's a hobby, it's like, well, now you got to record the winnings and not really the losses. The losses might be included up to the amount of the winnings kind of situation. So now it's a not for profit activity. So if I go back in here and I jump, then I'm going to say, let's put the 10,000 here. Let's say that's going to now pull in here. Now the benefit of it pulling in to the 10,000 here is that you don't have the Social Security taxes on it as you would if it was W2 income. So if it pulls in here, notice you might get forms like a 1099 types of forms for your hobby. And you'd say, well, it's, but it's a hobby. It's not for profit. And therefore possibly not be subject to Social Security and Medicare. The downside is that if it was a for profit business, like the horse racing, the people that have the horse racing to trying to claim it was self for profit is that you can report the 10,000. And then they had expenses for their hobby that way exceeded. Of course, the 10,000 of revenue resulting in a loss. That's what the IRS is going to be skeptical of losses because the loss. They remember they want to take a piece of the income. They want a piece of your profits. They don't want to take the risk of losses. Right. They don't want to be paying for your hobbies. So that's the pros and cons of the hobby income. If you get a 1099, is it a business? It could be good or bad if it was business income or hobby income, but you need to be able to determine the two. If it's business income, it could be good if you had expenses more than the amount of the income, because then you might have losses. But it could be bad because if you don't have the expenses and you're just recording the income, then of course you're going to be subject to the self employment tax. Now it used to be that you'd say, well, if it's hobby income, maybe you can get a deduction on the Schedule A similar to the gambling losses. But basically they made a change fairly recently, so you don't really even get the capacity to deduct the hobby losses up to the income amount on the Schedule A type of situation. So that's going to be the general rule with the hobbies. Then we've got the stock options. This would usually be for more well off individuals that are getting paid in the form of stock options. Now you got to be careful in terms of is the value being included in say a W2 form or whatnot. And then if not, if you have to record the added income, then again, it's another kind of income that's not included anywhere else. Therefore it's in the other income category here. Next line, income from rental of personal property. If you engaged in the rental for profit, but we're not in the business of renting such property. So again, it's somewhat of a strange situation. Normally the rental property would be reported on the Schedule E, but if you follow into the specific area, possibly you reported in the other income here. And then we have this Olympic and Paralympic medals and USOC prize money. That's obviously a fairly unusual type of situation where you have someone have the prize money from athletic money like this. But obviously the Olympics are something where you could see why there might be an exception of that kind of prize money. And that seems reasonable to me. Try to get those people the top of the podium on the prize money for the Olympics and whatnot. But whatever, so there's that one. We're going to continue on a few more of these possibly in future presentations. But the general rule, of course, is that they would be summing up over here if you've got to include another income. Pull it into the first page of the Form 1040 and being included here. And there's a difference being included in other income and having for profit type of income subject to self-employment such as Schedule C income. And oftentimes rental income has its own kind of set of situations and rules as well. So if it doesn't fall as for profit income, it's not normal kind of rental income. Schedule C, Schedule E, then possibly, and you've got to put it somewhere, then you would think it might be falling somewhere on that Line 8 Other Income Schedule 1.