I wonder what would happen if the "illegal" baker who has been paying taxes under the "other income" title, ever got audited? Wouldn't they have to show where that income came from?

but you could say that it's practically anything. My DH pays me an "allowance" every month. B/C my house was paid off when he moved in with us, he pays me a certain amount every month (about 1/2 of what the mortgage would be if I had one) and I claim that under the "other"title. And we HAVE to be careful, because my Dad does all of ours, and if we EVER got audited... I don't even want to THINK!!! My Dad's day job used to be a stock broker, so there is A LOT of history for our family to ever go through is all. HOLY COW!!!! So, long story even longer, I don't think that you have to specify the OTHER category.