TN 41 (03-91)
SI 00830.001 General Information on Unearned Income
Unearned income is all income that is not earned income.
B. Description of the subchapter
The instructions in this subchapter apply to unearned income and unearned income exclusions.
The subchapter is organized so that payments which are similar in nature are grouped together. Unearned income exclusions and counting rules are not all in one place. Those related to a specific type of payment are discussed in sections about the payment itself.
Users should be familiar with the general income rules found in subchapters 10 and 15, particularly: