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Robin D.
Robin D., Senior Tax Advisor 4
Category: Tax
Satisfied Customers: 15582
Experience:  15years with H & R Block. Divisional leader, Instructor
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I am trying to see what the IRS Technical Memo 32-153-91

Customer Question

I am trying to see what the IRS Technical Memo 32-153-91 would be used for....
Submitted: 1 year ago.
Category: Tax
Expert:  Robin D. replied 1 year ago.


The Internal Revenue Service issued Technical Advice Memorandum T32-153-91, which determined that regular wages paid to a member while out Injured On Duty status qualifies as workmen’s compensation. As such, this income is excluded from the recipient’s gross income.

The payer would not show the income as wages and no tax would be withheld or owed.

It is used to justify that the amount paid to the public service member because they were injured while performing their duties is not taxable.

Expert:  Robin D. replied 1 year ago.

If my answer addressed your question please rate below or above (let me know if you have difficulty as I believe the system changed), if you need more information reply below.