2 Exclusions from Gross Income

U.S. Tax Law Fundamentals · 4:14

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Lyrics

[Verse 1]
When your boss pays for your health insurance plan
Section one-oh-six says it's not taxable, man
Life insurance money when someone passes away
One-oh-one keeps the IRS at bay

[Chorus]
Exclusions from your gross income
These are gifts that keep on giving
One-oh-six, one-oh-one, one-oh-two
One-oh-three, one-seventeen, nine-eleven too
One-twenty-one and fringe benefits galore
Uncle Sam won't tax these anymore

[Verse 2]
Gifts and inheritances, one-oh-two's the key
Duberstein case taught us what's truly free
Municipal bonds pay interest tax-free
Section one-oh-three's your victory

[Chorus]
Exclusions from your gross income
These are gifts that keep on giving
One-oh-six, one-oh-one, one-oh-two
One-oh-three, one-seventeen, nine-eleven too
One-twenty-one and fringe benefits galore
Uncle Sam won't tax these anymore

[Verse 3]
Qualified scholarships under one-seventeen
For tuition and books, keep your money clean
Foreign earned income, nine-eleven's the way
Up to a limit you can exclude each day

[Bridge]
Sell your home where you've lived for years
Section one-twenty-one calms your fears
Two-fifty thousand if you're single and free
Five hundred thousand for married, you see

[Verse 4]
Educational assistance, dependent care too
Fringe benefits your employer gives to you
Sections one-seventeen, one-nineteen, and more
One-twenty-seven, one-twenty-nine, one-thirty-two

[Final Chorus]
Exclusions from your gross income
These are gifts that keep on giving
Health insurance, life insurance, gifts so true
Municipal bonds and scholarships too
Foreign income and your home sale gain
These exclusions ease your tax law pain

[Outro]
Remember these numbers, they'll serve you well
In the tax code story we love to tell

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