What is Gross Income?
Gross income is every dollar you receive that isn't specifically tax-exempt — the top line before any adjustments or deductions.
How it works
It sweeps in wages, business profit, interest, dividends, rents, retirement distributions, and more. From gross income you subtract adjustments to reach AGI, then deductions to reach taxable income. It's the widest of the three income measures.
A quick example
What people get wrong
A handful of items are excluded from gross income by law — most gifts, inheritances, and qualified Roth withdrawals. Knowing what's excluded is as valuable as knowing what's deductible.