Renta gravable vs. no gravable

Generally speaking, the IRS considers almost every type of income under the sun to be taxable income. No surprises there, right? However, there are a few but significant exceptions, which are non-taxable income streams. What are they and how do they work? Let’s dive in!

¿Qué tipos de ingresos están sujetos a impuestos?

¿Quiere saber si todos sus ingresos están sujetos a impuestos? Aunque el IRS considera que la mayoría de los tipos de ingresos están totalmente sujetos a impuestos, hay ciertos casos en los que sus ingresos pueden no estar sujetos a impuestos.

Ingresos gravables

Essentially, all income is considered taxable unless it’s specifically excluded by the law. Income can be in the form of money, property, or services that you receive.

In general, you are taxed on the income that’s available to you, whether or not it’s actually in your possession. All taxable income must be reported on your declaración de impuestos federales y está sujeta a tributación.

Entre los tipos de ingresos imponibles figuran los siguientes:

• Salarios
• Salarios
• Comisiones (incluidas las comisiones anticipadas)
• Tarifas
• Consejos
• Opciones sobre acciones.
• Intereses recibidos.
• Dividendos.
• Indemnización por desempleo.
• Indemnizaciones retroactivas (por acuerdo o sentencia)
• Primas y premios (incluidos viajes de vacaciones)
• Pagos salariales diferenciados
• Notas recibidas por servicios
• Indemnización por despido
• Impuestos de Seguridad Social y Medicare pagados por su empresa
• Derechos de revalorización de acciones (en el año en que se ejercen)
• Deuda cancelada/ condonada
• Ingresos no monetarios procedentes del trueque
• Honorarios de asesoramiento financiero pagados por su empresa
• Derechos de autor, patentes, petróleo, gas y minerales
• Alquileres de bienes muebles
• Ganancias y pérdidas de capital.
• Ingresos y pérdidas por apuestas.

RELACIONADO: Créditos fiscales reembolsables vs. No reembolsables

Ingresos no imponibles

En algunos casos, los ingresos que percibe no están sujetos a impuestos. Sin embargo, es importante tener en cuenta que, aunque determinados tipos de ingresos no estén sujetos a impuestos, es posible que tengas que declararlos en tu declaración de la renta.

Entre los tipos de ingresos no imponibles figuran los siguientes:

• Pensiones alimenticias
• Reembolso de los gastos de adopción
• Donaciones, legados y herencias
• Reembolsos en metálico de un distribuidor o fabricante por un artículo que compre
• Prestaciones sociales
• Indemnizaciones por daños físicos o enfermedad
• Comidas y alojamiento a conveniencia de su empleador

RELACIONADO: Principales exenciones fiscales relacionadas con COVID

Ingresos que pueden o no ser imponibles

Algunos tipos de ingresos no están sujetos a impuestos, pero sólo en determinadas condiciones (como una exclusión prevista por el IRS). Dependiendo de la situación, sus ingresos pueden estar totalmente gravados, parcialmente gravados o no estar gravados en absoluto.

Entre los tipos de ingresos que pueden o no estar sujetos a impuestos se incluyen los siguientes:

• Seguro de vida
• Beca de estudios
• Ingresos no monetarios
• Premio a los logros de los empleados
• Subvenciones públicas por el coste de la vida
• Planes de retribución diferida no cualificados
• Planes de retribución diferida no cualificados de entidades no cualificadas
• Subsidio de enfermedad
• Devoluciones, créditos o compensaciones de impuestos estatales o locales sobre la renta
• Prestaciones complementarias
• Prestaciones por accidentes laborales
• Prestaciones de la Seguridad Social
• Monedas virtuales

Tenga en cuenta que los ejemplos anteriores no son exhaustivos. Para más información, consulte Publicación 525 del IRS (Ingresos imponibles y no imponibles).

RELACIONADO: Categorías fiscales de ingresos marginales

How Are Digital Currencies Treated By the IRS?

If you get paid in cryptocurrency—whether by an employer or a client—it counts as taxable income. Essentially, it’s just like getting paid in cash, so there are no changes to the tax situation there and it’s subject to income tax withholding.

In a similar vein, if you’re mining crypto, the IRS usually sees that as self-employment income, meaning you’ll need to report it and potentially pay self-employment taxes.

The biggest change comes when you’re mining crypto. The heyday of crypto mining might be behind us, but it’s not gone. Anytime you mine, receive, trade, sell, or exchange crypto, you have to include it on your tax return.

However, if you’re just holding onto your crypto, it’s treated like property. You won’t owe taxes until you actually sell or trade it, and only if you make a profit (a taxable event).

Most Common Types of Taxable Income

Like you saw in our list from the previous section, there are plenty of examples of non-taxable income, things are not always as simple as they seem. The specifics of non-taxable income almost always vary depending on which type you’re talking about, and sometimes it even becomes taxable income under specific circumstances.

Let’s look at a few examples to better explain what we’re talking about.

Financial Gifts

When it comes to taxes on gifts, it’s usually the giver who is responsible, not the person receiving the gift. If someone gives you money and it’s not tied to any work or services you provided, it’s generally not considered taxable income. However, if your employer gives you a financial gift, that’s a different story—it’s typically taxable. Employers can give small non-cash gifts (worth $25 or less) without tax implications, but anything over that amount is taxable.

On the other hand, if you and your coworkers exchange financial gifts, there’s no tax liability—employees can give each other money in any amount without triggering taxes. But keep in mind, business bonuses and profit-sharing payments are not considered gifts at all. These count as compensation for services, so they are always taxable.

Disability Benefits

To qualify for disability benefits, a person must have suffered a temporary or permanent disability due to an illness or injury. Generally, disability payments and workers’ compensation are not taxed. But if your disability benefits come from an insurance policy paid for by your employer, those benefits are subject to taxes.

Most disability benefits, including workers’ compensation, private disability insurance, and payments made with after-tax dollars, are exempt from federal income tax. Additionally, compensation received for injury, illness, or loss of function is not taxed, as long as it’s not a punitive settlement (such as a lawsuit penalty).

Life Insurance Proceeds

If you receive life insurance proceeds after someone passes away, that money is not taxable. Since the deceased was the insured person, their life insurance payout doesn’t count as part of your gross income, so you don’t have to report it on your tax return. However, if the policy accrues interest, you do need to report the interest as taxable income.

Inheritances

If you inherit money, investments, or property, you generally don’t have to pay taxes on it—at least in North Carolina, which has no inheritance tax. But if the deceased lived in another state, you’ll need to check that state’s inheritance tax laws.

Estate taxes are a separate issue altogether. These taxes apply to the total value of someone’s assets when they pass away. For 2025, estates valued at $13,990,000 or less are exempt from federal estate tax. If the estate is worth more than that, taxes may apply, and they must be reported.

Pensión alimenticia y manutención de los hijos

If you receive alimony or child support after a divorce, the good news is—you don’t have to include it as taxable income. Since 2019, alimony payments are no longer tax-deductible for the person making the payments, meaning they can’t write it off on their tax return. Child support has never been taxable, so parents receiving those payments don’t need to worry about including them in their gross income either.

Taxable vs. Non-Taxable Income: FAQ

1. What exactly is non-taxable income?
Non-taxable income is money that the IRS doesn’t require you to include when filing your tax return. This could be government benefits, certain insurance payouts, or even gifts.

2. Are Social Security benefits considered non-taxable?
It depends! If Social Security is your only source of income, it’s likely not taxable. But if you have additional income, a portion of your benefits might be subject to tax.

3. Can I avoid taxes by receiving money as a gift?
Yes and no. While receiving a gift isn’t taxable for you, the person giving it might have to pay a gift tax if the amount exceeds the annual exclusion ($18,000 in 2024).

4. Is unemployment income non-taxable?
No, unemployment benefits are taxable. Unlike some government benefits, you’ll need to report unemployment income when filing your taxes.

5. Do I need to report non-taxable income on my tax return?
Generally, you don’t need to report it—but keep records just in case. Some forms of non-taxable income might still need to be listed on certain tax documents.

6. Are inheritances considered taxable income?
In most cases, no! Inheritance itself isn’t taxable, but if it earns interest or generates income (like from rental properties), those earnings could be taxable.

---