| Source | Received by the participant, spouse, child dependent aged nineteen or over and under twenty-six, or adult dependent | Received by a dependent child under age nineteen |
| Wages, tips, and salaries | Yes | No |
| Taxable interest | Yes | Yes |
| Ordinary dividends | Yes | Yes |
| Taxable refunds, credits, or offsets of state and local income taxes | Yes | Yes |
| Alimony received | Yes | N/A |
| Business income or loss | Yes | Yes |
| Capital gain or loss | Yes | Yes |
| Other gains or losses | Yes | Yes |
| IRA distributions | Yes | Yes |
| Pensions and annuities | Yes | N/A |
| Rental real estate, royalties, partnerships, S corporations | Yes | Yes |
| Farm income | Yes | Yes |
| Unemployment compensation | Yes | No |
| Social Security benefits | Yes | Yes |
| Other income | Yes | Yes |