Taxation of Judgements and Settlements
Saturday, March 14, 2026
2-4:05 p.m. Central
2.4 CPE (2.4 technical) | 2.4 IRS CE
Course code: 25WA-634E
View pricing
In the course of legal actions, payments may be made pursuant to a final disposition of a court case or a mutually agreed-upon settlement. This course will cover the tax implications for payments made for personal injury, emotional distress, lost wages, punitive awards, pre- and post-judgement interest, contract claims, among other damages.
Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Major subjects
-
Types of damages or remedies that can be awarded or agreed upon pursuant to litigation.
-
Review of the Internal Revenue Code and regulations governing the taxation of various types of litigation payments.
-
Suggestions for drafting pleadings or settlement a
Learning objectives
-
Obtain a working knowledge of the IRC, Treasury Regulations and case law governing the taxation of litigation payments.
-
Be able to differentiate between the different types of damage payments and whether they are taxable to the recipient or deductible by the payor.
-
Be able to draft pleadings and agreements to order to allocate the payments among the different categories of damages.
-
Have an ability to advise clients on the most advantageous manner of categorizing settlement payments.
Who should take this program?
- Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses that have tax implications
Pricing
|
Standard Member Fee |
$79.00
|
 Standard Nonmember Fee |
$79.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$79.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
