Government Benefit or Payment




For Your Spouse

Part 5

Report the following:

  • Honoraria your spouse received from the United States Government.
  • Consulting fees your spouse received as an independent contractor with the United States Government.
  • Salary your spouse received from state, local, or foreign government employment.
  • Honoraria or consulting fees your spouse received from state, local, or foreign government sources.
  • Your spouse’s retirement benefits from a state, local, or foreign government, such as participation in a defined benefit plan or a defined contribution plan.

When reporting a payment to your spouse, describe the type but not the amount of the payment (unless honoraria).

Do not report the following:

  • Income your spouse received as an employee of the United States Government, including military Reserve pay.
  • Retirement benefits your spouse received from the United States Government, including the Thrift Savings Plan and any other United States Government retirement system.
  • Your spouse’s income from the United States Government’s Social Security, veterans’ benefits, and other similar United States Government benefits programs.
  • Your spouse’s income from state, local, or foreign government benefits programs.