Which of the following is not considered Other Income on Form 1040 Line 21?

Child support payments are not considered Other Income on Form 1040 Line 21 because they are not taxable. The Internal Revenue Service (IRS) specifically excludes child support from being classified as income for tax purposes, meaning they do not need to be reported on a tax return.

In contrast, prizes and awards, canceled debts, and taxable distributions from Health Savings Accounts (HSA) or Medical Savings Accounts (MSA) are all considered income that must be reported. Prizes and awards are taxable when they are received, canceled debts typically result in taxable income, and distributions from HSAs or MSAs are taxable if used for non-qualified medical expenses. Thus, these other options represent forms of income that would need to be reported on the tax return, while child support does not have that requirement.