Retirement tax questions

Thank you both very much for you responses.

Opus 17, This occurred in early 2018, the funds were paid a few months later and are satisfactory. The generated copyrighted content was used without authorization (stolen) from our own separately run business (“teacher-author” of digital pdf documents) that continues to operate.

Carl, If there had been no infringement then it would be a sole proprietor business income. It was plagiarism of digital pdf documents.