Artículo Prizes and awards. Prizes and awards

id="ientry-id1200">Prizes and awards, Bonuses and awards. , Prizes and awards. , Employee awards or bonuses. (see also Bonuses ) Exclusion from income, Employee achievement award. Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Scholarship prizes, Prizes. Professional license fees, Professional Accreditation Fees Professional Reputation, Professional Reputation Profit-sharing plans Withholding, Form W-2. , Pensions and Annuities Property Found, Found property. Stolen, Stolen property. Public assistance benefits, Welfare and Other Public Assistance Benefits Public debt Gifts to reduce, Gift To Reduce Debt Held by the Public Public transportation passes, employer-provided, Transit pass. Publications (see Tax help ) Puerto Rico Residents of, Residents of Puerto Rico Pulitzer Prize, Pulitzer, Nobel, and similar prizes. Punitive damages As income, Court awards and damages. Q Qualified opportunity fund, Qualified Opportunity Fund (QOF). Qualified plans, Rollovers (see also Rollovers ) Qualified tuition programs, Qualified tuition programs (QTPs). Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative R Raffles, Lotteries and raffles. Railroad retirement benefits, Social Security and Equivalent Railroad Retirement Benefits , Deduction exceeds $3,000. , Railroad retirement annuities. Deductions related to, Deductions Related to Your Benefits Employer retirement plans different from, Social security or railroad retirement. Equivalent tier 1 (social security equivalent benefit (SSEB)), , Railroad retirement annuities. Estimated tax, Tax withholding and estimated tax. Form RRB-1042S for nonresident aliens, What isn’t covered in this chapter. Form RRB-1099, Joint returns, Joint return. Lump-sum election, Lump-sum election. Married filing separately, Special Rules , Benefits not taxable. Repayment of benefits, Repayment of benefits. Reporting of, How To Report Your Benefits Taxability of, Are Any of Your Benefits Taxable? , How Much Is Taxable? Withholding, Federal Payments Not tax deductible, Taxes and Fees You Can’t Deduct Withholding for, Tax withholding and estimated tax. Railroad Unemployment Insurance Act, Railroad sick pay. Real estate Canceled business debt, treatment of, Excluded debt. Division of real estate taxes, Division of real estate taxes between buyers and sellers. Form 1099-S to report sale proceeds, Form 1099-S. Itemized charges for services not deductible, Itemized charges for services. Real estate-related items not deductible, Real Estate-Related Items You Can’t Deduct Transfer taxes, Transfer taxes (or stamp taxes). Real estate taxes Assessments (see Local assessments ) Cooperative housing, Tenant-shareholders in a cooperative housing corporation. (see Cooperative housing ) deduction of, State and Local Real Estate Taxes Deduction of Schedule A, C, E, or F (Form 1040), Real estate taxes and personal property taxes. Refund, treatment of, Refund (or rebate). Rebates (see Refunds ) Recharacteri