EXEMPT INCOME - CHAPTER 148-1.03

Rental value of parsonages (i.e. rental allowances paid to a minister as part of compensation) to the extent excluded for federal purposes

(11)(K)

Retirement income (pensions reported on federal Form 1099-R, IRA distributions and social security)

(11)(C)

Royalties received from books, patents and copyrights

(11)(B)

Shareholder’s distributive share of net profits from S Corporations

(11)(N)

Unemployment compensation, excluding supplemental unemployment compensation

(11)(C)