Page 103 - Wages, Salaries and Other Earnings

Other Sickness and Injury Benefit

Railroad Sick Pay

 Payments you receive as sick
pay under the Railroad
Unemployment Insurance Act
are taxable and you must
include them in your income.
 However, don’t include them
in your income if they’re for
an on-the-job injury.
 If you received income
because of a disability, see
Disability Pensions, earlier.

 Payments received under this
Act for personal injury or
sickness, including payments
to beneficiaries in case of
death, aren’t taxable.
 However, you’re taxed on
amounts you receive under
this Act as continuation of pay
for up to 45 days while a claim Federal Employee’s
is being decided.
 Report this income as wages. Compensation Act (FECA)
 Also, pay for sick leave while a
claim is being processed is
taxable and must be included
in your income as wages.