Income in kind, or in-kind income, is income other than money income.^[1] It includes many employee benefits and government-provided goods and services, such as toll-free roads, food stamps, public schooling, or socialized medicine.

Types of Income in Kind

1. Free rent in exchange for caretaking duties.
   1. Note: If the caretaker receives a paycheck with an amount for rent deducted, the gross earnings are earned income, not in-kind income.
2. Free room and board provided by a friend or relative.
3. Free clothing or household goods provided by a community organization.
4. Exchange of services, such as babysitting.