Page 20 - Wages, Salaries and Other Earnings

Back Pay Awards

Back Pay

 If you receive an amount in

payment of a settlement or
judgment for back pay, you

IN must include the amount of
the payment in your
income.

 This includes payments
made to you for damages,

unpaid life insurance
premiums, and unpaid
health insurance premiums.

 They should be reported to
you by your employer on

Form W-2.