Tratamiento FiscalPregunta 334 de 716
When a life insurance death benefit is paid to a named beneficiary as a lump sum, how is that benefit generally treated for federal income tax purposes?
a.Only the part equal to the premiums the insured paid is tax-free
b.The entire amount is taxable to the beneficiary as ordinary income that year
c.The death benefit is generally received free of federal income tax
d.It is taxed to the beneficiary at long-term capital gain rates
Explicación
Life insurance death proceeds paid to a beneficiary are generally received income-tax-free, one of the primary tax advantages of life insurance. It is therefore not taxed as ordinary income in full, nor limited to a return of premiums, nor treated as a capital gain. Note that if the death benefit is paid in installments, any interest earned on the retained proceeds is taxable, and the proceeds may still be part of the insured's estate for estate-tax purposes, but the core death benefit itself is income-tax-free.
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Revisado por John Zihao Zhang — California-Licensed Life Insurance Agent (CA Dept. of Insurance License #4396095 — verificar)