We say whitespace includes spaces, tabs, newlines, carriage returns, form feeds, and vertical tabs.
The Verilog-2005 and SystemVerilog-2012 grammars both define whitespace as follows:
white_space ::= space | tab | newline | eof
We do not consider EOF a character. Instead, it the condition encountered when the list we are processing runs out of characters. The only place this seems to matter is in our handling of escaped identifiers, where we believe we account for it appropriately.
Section 3.2 of the Verilog-2005 spec contradicts the above definition and says that whitespace also includes form feeds. Section 5.3 of the SystemVerilog-2012 spec says the same thing. Testing shows that Verilog-XL tolerates form feed characters as whitespace. We therefore include form feeds (ASCII character 12, Common Lisp #\Page) in our definition of whitespace.
It seems reasonable to also allow whitespace to include carriage return (ASCII character 13) and vertical tab characters (ASCII character 11).