I'm trying to understand the scope of what is considered income so as to verify whether the $600 threshold has been reached. I've studied IRD - Income in Respect to a Decedent and understand that only income that would be otherwise received by the decedent had they lived to be in scope. Such as:
Prescription Drug Rebates - Yes?
Hospital Indemnity Policy Claims - Yes?
Insurance Premium Partial Refunds - No?
Publication/Subscription Partial Refunds - No?
Bank credit card credit balances - No?
