Which items can typically contribute to gross income?

Retirement distributions are a significant component of gross income for tax purposes. When individuals receive distributions from retirement accounts such as 401(k) plans or traditional IRAs, these amounts are generally included in gross income in the year they were received. This inclusion occurs because these distributions often consist of pre-tax contributions and earnings, which are subject to income tax upon withdrawal.

In contrast, charitable donations do not contribute to gross income; they are generally considered outflows of cash and can instead provide deductions on tax returns. Student tuition payments also do not contribute to gross income. Instead, they may qualify for education tax credits or be deducted under certain conditions. Lastly, health insurance premiums are paid with after-tax dollars, and while they may qualify for deductions, they do not increase gross income. Therefore, retirement distributions stand out as the item that directly impacts gross income.