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Tax Tip: Income from illegal activities, such as money from dealing illegal drugs, must be included in your income on Form 1040, line 21, or on Schedule C or Schedule C-EZ (Form 1040) if from your self-employment activity. ;D
U.S. Dep’t of Treasury, IRS Pub. 525: Taxable and Nontaxable Income, p.34 (2010)

(Source: irs.gov)

Public.Resource.Org—“Making Government Information More Accessible”: http://resource.org

Public.Resource.Org—“Making Government Information More Accessible”: http://resource.org