11 Payroll and Employment Tax Issues Non-Reportable Non-Reportable Payment based on tort or tort-type rights (injury or wrongful act) Payment based on tort or tort-type rights (injury or wrongful act) Personal physical injuries or physical sickness - IRC 104 (a) (2) Personal physical injuries or physical sickness - IRC 104 (a) (2) Reportable Reportable Emotional distress Attorneys fees Prior to Comm.
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