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Level 1
posted Feb 14, 2023 4:24:50 PM

1099-R Question

I need HELP.  Each year I receive an "annual Notice of Reportable Income" from a life insurance policy I have that forms part of my companies Profit Sharing Plan.  It states that " We are providing you with reportable income amounts for each [participant under this retirement plan.  As plan administrator, the internal revenue service requires that you report these amounts to each participant and the IRS using Form 1099-R.

For a self employed owner employee, the reportable income amount shown ($3,674) is not tax deductible.  To determine the deductible contribution for an owner-employee, subtract the reportable income amount from the annual contribution.

 

Thats all I get from the life insurance company.

 

 So my question is this:  I pay $3,904 annually for the life insurance policy that is part of my profit sharing plan.  I receive NO physical distribution of money and yet each year I receive the same notice as stated above.  Is the $3,674 taxable, despite me never receiving any actual income from this notice?

 

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1 Replies
Employee Tax Expert
Feb 14, 2023 4:53:36 PM

Yes, it is taxable.  There is  limit to the amount a company can pay for life insurance for an employee without it being a taxable benefit.  You may not be seeing any money now, but there should be a cash value life insurance policy in your Profit Sharing account that is increasing in value.   You should contact your plan administrator for details.