While most of your income likely falls into standard income categories such as wages, interest or business income, some income may not fit neatly into one of the predetermined line items on the 1040. A catch-all line item noted as "other income" serves as a receptacle for these additional income totals.c 

It is important to note all of your income on your tax returns so that you uphold federal tax laws. Some sources of income may not send you a tax form at the end of the year if your total income was below $600.c  Even if you do not receive a tax form, you are still responsible for reporting all income sources.c 

Income such as gambling winnings, jury duty pay and raffle winnings are subject to taxation and should be listed on the "other income" line item on your 1040. You may receive documentation on a 1099-G for gambling winnings, depending on the total amount of winnings you obtained during the year. You will also include any dividends received from the Alaska permanent fund, Coverdell education savings accounts payments and qualified tuition program distributions under "other income."c 

Fees or self-employment income you receive as a notary public or any other sources of income that could be classified as a business should not be listed in "Other Income." Except for rare cases, these sources of income should be documented on a Schedule C, or C-EZ and listed as business income. Non-employee compensation documented on 1099-MISC forms is usually listed under business income as well. Unless the income you receive is due to a sporadic activity or a hobby, all business-related income is not included under "other income."c

Total all sources of "other income" and place it on line 21 on your 1040 tax form.c If you use a computerized software program to help complete your taxes, you will likely be asked about different forms of income separately. The software program will automatically separate the types of income into their correct location for reporting on the 1040.