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Identify the amount, if any, that these individuals must include in gross income

ID: 2703416 • Letter: I

Question

Identify the amount, if any, that these individuals must include in gross income in the following independent cases. Assume that the individuals are on the cash method of accounting and report income on a calendar-year basis.

Elmer was an extremely diligent employee this year and his employer gave him three additional days off with pay (Elmer

Identify the amount, if any, that these individuals must include in gross income in the following independent cases. Assume that the individuals are on the cash method of accounting and report income on a calendar-year basis.

Explanation / Answer

a. Elmer should include in gross income the $1,200 gross pay he received for the three days he was not required to work but still received compensation.


b. Amax employees should include the value of the furniture ($250) in gross income.