Last year I was apart of a lawsuit where I got $60k, so I paid taxes on it as soon as I got it so I wouldn't have to worry about it. However, I just received a 1099-MISC that says I received $150k in the other income box. Technically that's what was awarded to me but the other $90k went to lawyer fees. Does this mean that I will have to pay taxes on the $150k that the lawyers won for me instead of the $60k I received?

    Just received a 1099-MISC for an amount higher than I thought, will I have to pay more in taxes or is this accounted for?
    byu/Neon_Eyes inpersonalfinance



    Posted by Neon_Eyes

    11 Comments

    1. I forget the specifics, but I believe that there is a place where you can take a $90k deduction against that $150k income so that you effectively are only paying taxes on the net amount.

    2. That’s the issue with these. I think personal injury you can write off the lawyer’s fees but most of them you can’t.

    3. Itemize your taxes. Either DIY or a tax attorney.

      The 150K is indeed income, but the 90K lawyer fees are a write-off.

      How much you end up paying depends on how much extra income you earned.

    4. I’m expecting to receive a 1099 but I haven’t received it yet. Did you receive it by mail or email? I don’t know who’s supposed to send it or how I’m going to receive it. Also mine is taxed and I believe they’re all taxed on the full amount unless you suffered physical injuries. I can’t deduct any lawyer fees.

    5. The other comments that you owe income tax on the full $150k seem correct.

      > In Commissioner v. Banks, 543 U.S. 426 (2005), the U.S. Supreme Court held that plaintiffs in contingent fee cases generally must recognize gross income equal to 100 percent of their recoveries. Even if the lawyer is paid separately by the defendant, and even if the plaintiff receives only the net settlement after legal fees, 100% of the money is treated as received by the plaintiff.

      https://www.americanbar.org/groups/business_law/resources/business-law-today/2021-december/avoid-legal-settlement-tax-fallacies/

      EDIT: It looks like until 2017, you could at least partially itemize a deduction for the legal fees. But that type of deduction was temporarily suspended from 2018-2025 by the TCJA (and permanently removed by OBBBA).

    6. need2sleep-later on

      You could double check in r/tax but seems like you got a pretty final answer from lenin1991

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