All income is taxable unless specifically excluded by law. Taxable income includes wages, tips, and non-cash income from property or services. Some types of income are only taxable under certain conditions, such as life insurance proceeds being taxable if redeemed for more than the cost of the policy, or scholarships being taxable for room and board but not tuition. Tax refunds from states may also be taxable and should be reported even if no Form 1099-G is received. Gifts, inheritances, child support, welfare benefits, damages for injury, rebates, and adoption reimbursements are usually not taxable.