@taxi2020 wrote:
Thanks! The final judgment calls them "statutory damages." I don't see anything about punitive damages in the settlement.
It all depends on the order. Sometimes there are actual damages plus punitive damages (punishment that is more than just restitution). Sometimes there is interest tacked on if the award is delayed. Any punitive damages would be business income but not SE income, interest would be interest income. I think the main damages are royalties--whether royalties are subject to SE tax is something I don't know but you may already know, or it is in the article, or you can ask a local expert.
