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New Member
posted Jun 3, 2019 5:17:47 PM

Taxes on an inherited deferred compensation plan?

My father died before receiving all of his deferred compensation. I am the beneficiary of it, and received my first payment in 2018. No taxes were withheld -- the employer said FICA taxes did not apply since his death was the prior year.

I received a 1099-MISC. When I enter it into TurobTax, it treats it as business income and says self-employment tax is due. Is this correct? I thought only income taxes needed to be paid on it.

0 11 10234
11 Replies
Alumni
Jun 3, 2019 5:17:49 PM

Is the deferred income reported in Box 3 or Box 7?

New Member
Jun 3, 2019 5:17:50 PM

Box 3 (Other income). Thanks!

New Member
Jun 3, 2019 5:17:52 PM

Thank you both for the answers. I re-entered everything exactly as you suggested and it came out properly. I found changing one item had caused it to declare the income as business income: checking the box, "Do you intend to get it in 2019?" After I unchecked it, no SE-tax.

Expert Alumni
Jun 3, 2019 5:17:53 PM

Your welcome.  Thanks for that feedback.

New Member
Jun 3, 2019 5:17:55 PM

I filled it out like this, but still have Schedule C questions and forms that I don't know how to answer.  I will get the income next year because I am inheriting it as a monthly payment.  Any ideas for me?  Thanks.

New Member
Jun 3, 2019 5:17:56 PM

Did you uncheck the box "Do you intend to get it in 2019?" That single answer to one of the questions is what triggered a Schedule-C for me. When I unchecked it, it went away, and the return came out properly.

Alumni
Jun 3, 2019 5:17:58 PM

I believe that that point is shown in the PDF attached - to not check yes to that question.

New Member
Jun 3, 2019 5:17:59 PM

Thank you.   I had not interpreted the "intend to get it in 2019" correctly.

Alumni
Jun 3, 2019 5:18:01 PM

the issue the IRS is looking as it the meisrepresentation by either employers who decided to avoid employment taxes and employee benefits by reporting employees and if independent contractors; or the alterntative - some folks independent works claim it was only a one-off.

Alumni
Jun 3, 2019 5:18:02 PM

  1. Go to the Interview where you can enter a Form 1099-MISC - I'll post a picture once I finish typing.
  2. Enter the payer's information and make sure you enter the financial information in Box 3 where it was reported.
  3. Box 3 results in no obligation at all for either a Schedule C or a requirement to pay Employment Taxes or Self-Employment taxes, but instead results in the income showing on Form 1040 Schedule 1 line 21 "Other Income."

See PDF example below that walks you through step by step.

Expert Alumni
Jun 3, 2019 5:18:05 PM

You are correct, since your father died in the year prior to the proceeds being paid out, the proceeds are not subject to FICA taxes.  They are taxable as ordinary income.  To enter in TurboTax Online, while logged in to your account and in your return:

  • Type "Form 1099 Misc" in the search window and hit enter
  • Click on "Jump to Form 1099 Misc"
  • Answer "Yes" to Did you get a 1099-MISC?
  • Enter the information from your 1099-MISC
  • Enter a description such as "Inherited Deferred Comp"
  • Mark choice "none of these apply" for  "Does one of these uncommon situations apply?"
  • Indicate "No, it didn't involve work like [your] main job.
  • Continue with the interview, and your income will appear as ordinary income not subject to self-employment tax