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Betty Ann’s Uncle Bill won money in the lotto and gave Betty Ann a check for $25

ID: 2593767 • Letter: B

Question

Betty Ann’s Uncle Bill won money in the lotto and gave Betty Ann a check for $25,000. How much would they have to count as on their income tax return? Explain your response.

Tax Item

Amount

Bart’s Earnings

$110,000

Betty Ann’s Earnings

$125,000

Federal Tax Withholdings

   $22,700

State Income Tax Withholdings

   $10,750

FICA & M/C

   $17,978

Savings Account Interest (3.0% per year)

    $3,200

State Refund from Prior Year

   $2,425

Home Mortgage Interest Paid

   $12,500

Real Estate Taxes Paid

   $24,000

Charitable Contributions

    $3,000

Unreimbursed Medical Expenses

   $1,800

Stock Ownership: United Motor Company (purchased 9 months ago & which they still hold)

Current Value: $4,000

Cost basis: $8,000

Whole Life Insurance Policy

Face Value: $1,000,000

Cash Value: $15,000

Owner: Bart

Beneficiary: Betty Ann

Insured: Bart

Policy Dividend: $300

Tax Item

Amount

Bart’s Earnings

$110,000

Betty Ann’s Earnings

$125,000

Federal Tax Withholdings

   $22,700

State Income Tax Withholdings

   $10,750

FICA & M/C

   $17,978

Savings Account Interest (3.0% per year)

    $3,200

State Refund from Prior Year

   $2,425

Home Mortgage Interest Paid

   $12,500

Real Estate Taxes Paid

   $24,000

Charitable Contributions

    $3,000

Unreimbursed Medical Expenses

   $1,800

Stock Ownership: United Motor Company (purchased 9 months ago & which they still hold)

Current Value: $4,000

Cost basis: $8,000

Whole Life Insurance Policy

Face Value: $1,000,000

Cash Value: $15,000

Owner: Bart

Beneficiary: Betty Ann

Insured: Bart

Policy Dividend: $300

Explanation / Answer

winnings from lotteries is taxable income and the entire amount of 25000 is treated as taxable income in their tax return

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