Taxes - My Tax Return

Are the unemployment checks I receive reportable on my tax return?

Asked Friday, September 22, 2000 by an anonymous user

CPA Answer:

Yes. Unemployment benefits are fully taxable and should be included on your personal tax return.
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Miscellaneous Income

Severance pay

Asked Friday, September 22, 2000 by an anonymous user

CPA Answer:

Severance or dismissal pay received upon termination is taxable, even if a signed waiver releasing the employer from future damage claims was given to the employer.
Payments made for personal injury damages are non-taxable.
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Miscellaneous Income

Cash and Property received

Asked Friday, September 22, 2000 by an anonymous user

CPA Answer:

The property is considered taxable wages and reportable at its fair market value. Generally receipt of company stock as payment for services is included in taxable wages in the year it is received by employee.
If restrictions apply to the stock, it is not includable.
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Miscellaneous Income

Sick pay

Asked Friday, September 22, 2000 by an anonymous user

CPA Answer:

Sick pay is considered taxable wages.
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Miscellaneous Income

Worker's Compensation

Asked Friday, September 22, 2000 by an anonymous user

CPA Answer:

Worker's Compensation for job- related illness or injury is non-taxable.
The Worker's Compensation payments must be made under the authority of a law or regulation that provides compensation for on-the-job illness or injury.
Checks paid under a labor agreement do not qualify as non-taxable Worker's Compensation. If your employer continues to pay your wages while you receive Worker's Compensation and also requires that you turn over the Worker's Compensation payments, then you are taxed on the difference between what was paid to you and what was returned.
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Miscellaneous Income

Legal settlement

Asked Friday, September 22, 2000 by an anonymous user

CPA Answer:

Legal damages or compensation awarded on account of a physical injury or physical sickness such as in an auto accident, are non-taxable.
Awards for emotional distress attributable to a physical injury or sickness are also non-taxable.
Generally, punitive damages are taxable even if they relate to a physical injury or sickness. Speak to your local CPA about the taxability of the award you received.
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Taxes - My Tax Return

Can I use income averaging on my tax return?

Asked Friday, September 22, 2000 by an anonymous user

CPA Answer:

Income averaging is only available for farmers or Fisherman. Farmers are individuals, partnerships, corporations or syndicates that cultivate land, or raise or harvest any agricultural or horticultural commodity either as owners or tenants. A farmer may elect to average the current year's income over the three prior years using IRS Schedule J. Income averaging may not be elected by estates or trusts. Speak to your local CPA if you are a farmer or fisherman who is considering income averaging as a tax strategy.
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Taxes - My Tax Return

Can I deduct the loss on the sale of my principal residence on my tax return?

Asked Thursday, September 21, 2000 by an anonymous user

CPA Answer:

No. You cannot deduct the loss on the sale of a principal residence on your tax return.
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Taxes - My Tax Return

Can I use the loss I received from a Partnership K- 1 that was generated from a Publically Traded Partnership to offset income from other K-1s.?

Asked Monday, September 11, 2000 by an anonymous user

CPA Answer:

NO. A Publically Traded Partnership whose interests are traded on an established securities market. Passive activity losses from a Publically Traded Partnership can only be used to offset income or gain from passive activities of that same Publically Traded Partnership. The losses cannot be used to offset income of other entities.
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