Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1. On February 10, 2015, Rose was in an automobile accident while she was going

ID: 2415561 • Letter: 1

Question

1. On February 10, 2015, Rose was in an automobile accident while she was going to work. The doctor advised her to stay home for six months due to her injuries. On February 25, 2015, she files a lawsuit. On August 20, 2015, Rose returned to work. On December 15, 2015, the lawsuit was settled with the following payments:

Compensation to specifically for lost wages             $25,400

Personal injury damages                                            $42,500

Payment for pain and suffering from injuries          

(reimbursement for psychologist treatment)             $12,000

Punitive damages                                                       $250,000

Rose also received $16,000 in payments from a disability policy which was paid for by her employer and pays her based on the number of days she missed and $39,000 was paid for medical bills from her injuries by her insurance company (this insurance is provided by her employer). How much received as a result of her accident would be included in Rose’s gross income.

2. Ned Norton purchased an annuity contract which pays him $640 per month for life beginning June 1, 2008 when Ned was 70 years old and his life expectancy was 18 years. This annuity cost him $81,500. How much of this annuity is includible in gross income for the 2015 tax year (assuming all payments are received by Ned)?

Explanation / Answer

(1)Following claims shall be included in Roge's Gross Income.

Compensation to specifically for lost wages             $25,400

Personal injury damages                                            $42,500

Punitive damages                                                       $250,000

Received $16,000 in payments from a disability policy which was paid for by her employer

Received based on the number of days she missed and $39,000 was paid for medical bills from her injuries by her insurance company (this insurance is provided by her employer).