Income such as dividends, interest, military pay, pensions, alimony, child support, Social Security, Medicare, poor relief, unemployment benefits if received from state or local governments, gifts, inheritances, scholarships, involuntary conversions, and all income earned by individuals prior to their 18th birthday. Individuals can request a refund of income tax withheld for the City of Stow on income earned prior to their 18th birthday by contacting the tax office.