Which of the following is NOT classified as a Non-payroll deposit?

The classification of deposits as non-payroll relates to whether the funds are sourced from employment or are derived from other means. Regular monthly income from employment is considered a payroll deposit because it is compensation received for work performed. This income is generally paid directly by an employer and is typically reflected as a memorandum in pay stubs or bank statements as "salary" or "wages."

In contrast, the other options reflect deposits that do not constitute earnings from employment. Tax refunds come from overpayment to the government, gifts are funds received without a service or work expectation, and lottery winnings are unexpected monetary gains from games of chance. Each of these represents a source of income that does not fall under the umbrella of payroll-related funds because they do not originate from a typical employer-employee relationship.

Understanding these classifications is crucial, especially in financial assessments related to applications for loans, mortgages, and other financial products where the distinction can impact evaluations of financial stability or income sources.