Artículo Bribes.. Bribes.

id="en_US_2025_publink1000172066"> Bribes. If you receive a bribe, include it in your income. Campaign contributions. These contributions aren’t income to a candidate unless they’re diverted to her or his personal use. To be nontaxable, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. Excess campaign funds transferred to an office account must be included in the officeholder's income on Schedule 1 (Form 1040), line 8z, in the year transferred. Carpools. Don’t include in your income amounts you receive from the passengers for driving a car in a carpool to and from work. These amounts are considered reimbursement for your expenses. However, this rule doesn’t apply if you have developed carpool arrangements into a profit-making business of transporting workers for hire. Cash rebates. A cash rebate you receive from a dealer or manufacturer of an item you buy isn’t income, but you must reduce your basis by the amount of the rebate. Example. You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. The $2,000 isn’t income to you. Your basis in the car is $22,000. This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Casualty insurance and other reimbursements. You generally shouldn’t report these reimbursements on your return unless you’re figuring gain or loss from the casualty or theft. See Pub. 547 for more information. Child support payments. You shouldn’t report these payments on your return. See Pub. 504 for more information. Court awards and damages. To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Include the following as ordinary income. Interest on any award. Compensation for lost wages or lost profits in most cases. Punitive damages, in most cases. It doesn’t matter if they relate to a physical injury or physical sickness. Amounts received in settlement of pension rights (if you didn’t contribute to the plan). Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Attorney fees and costs relating to whistleblower awards where the underlying recovery is included in gross income. Don’t include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Emotional distress. Emotional distress itself isn’t a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Don’t include them in your income. If the emotional distress is due to a personal injury that isn’t due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages that aren’t more than amounts paid for medical care due to that emotional distress. Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Credit card insurance. In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. These plans make the min