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유인님이 2013-04-05 14:49:24.0에 쓰신글
>옆집에서 수도관이 터져
>우리 가게에서 피해를 입고 3천불을 들여 수리를 했는데
>
>옆집 보험회사에서 5천불을 보내왔습니다
>
>차액 2천불을 가게 수입으로 잡아서 보고해야 하나요?



You can, however, have taxable income when the insurance proceeds exceed your cost basis in the damaged item. Casualties and Thefts to subtract the insurance proceeds when you figure your loss on the theft. If your proceeds total more than your adjusted basis in the damaged property, you'll have a gain. It's taxable as ordinary income. This means you receive more from the insurer than you initially spent on the item. For example, You would not have to report the insurance payments unless you were claiming a casualty loss - and the insurance proceeds would be used to reduce the loss - or you were paid more than the repairs cost. When the loss is greater than the insurance reimbursement, you can use IRS Form 4684 to calculate the excess loss and use the results as an additional itemized deduction on Sch A, attached to the Form 1040. This would help to reduce the amount of income subject to tax.