Earnings

• As a general rule, all gains resulting from services you perform as an employee or contractor must be included in your gross income. These include compensation for services, including fees, commissions, tips as well as fringe benefits. Non-monetary compensation you receive in return for the services you perform must be included in your gross income calculations as well. Free products you receive from your employer, for instance, are to be included. Even services you receive qualify as gross income. If your employer paints your house free of charge, this too is a form of employment benefit and has to be figured into your gross income.
  
  

Business and Trading

• Income from a sole proprietorship must be included in your taxable gross income. If the business is not a sole proprietorship but instead is a corporation, money you receive from the business in the form of dividend payments is included in your gross income. Gains from trading stocks, bonds or other financial instruments are also included in your gross income.
  
  

Real Estate Income

• Income generated from selling real estate at a net gain is included in your gross income. Rent generated by your property is, likewise, included. On the other hand, interest on your mortgage payments, as well as your maintenance spending, to the extent allowed by law, can be deducted from your gross income.
  
  

Royalties

• Royalties from an intellectual product you have created or contributed to constitute taxable income. These may include royalties from a book whose rights you have sold to a publisher in exchange for a fixed payment or a percentage of sales, as well as works you have self published. In addition, income generated by patents for new products you have designed must also be included in your gross income.
  
  

Insurance and Inheritance

• Distributions you receive from insurance policies must be included in your taxable gross income. Money, property as well as real estate you inherit also constitutes taxable income. Monetary compensation you receive from lawsuits, as well as out of court settlements, alimony and income from an interest in an estate or trust is part of your gross income.