Bonus (cash)

Report a cash bonus that you or your spouse has received in Schedule A. Report a cash bonus that you will receive in the future in both Schedule A and Schedule C, Part II. 

Bonus: Examples

For You – Received Bonus

Schedule A

Report the total amount of bonuses received during the reporting period if the amount is more than $200.

Block A: Provide the name of the source. If the entity is not a publicly traded company, also provide the entity’s line of business and location (city and state).

Block C: Write the word “bonus” followed by the exact amount of your bonus in the column labeled “Other Income” on the right side of the page.

For You – Anticipated Bonus

Schedule A

Report a bonus that you anticipate receiving if the value is more than $1,000.

Block A: Provide the name of the source and write “anticipated bonus.” If the entity is not a publicly traded company, also provide the entity’s line of business and location (city and state).

Block B: Mark the column that corresponds to the value of the anticipated bonus.

Block C: Mark the column labeled “None (or less than $201)” since you have not yet received the bonus.

Schedule C, Part II

You also need to report your anticipated bonus as a continuing agreement in Schedule C, Part II.

Terms: Describe the nature of the bonus (e.g., “annual year-end performance bonus”) and when you anticipate receiving the payment. If the payment is made pursuant to your employment agreement or a standard company policy, state this fact in your description. Consult your ethics official for additional assistance regarding the language.

Parties: Provide the name of the employer as well as the city and state in which the employer is located.

Date: Provide the month and year in which you became covered by the policy or agreement that provides for the payment of a bonus from your employer.

For Your Spouse

Schedule A

Report your spouse’s bonus if your spouse received more than $1,000 during the reporting period.

Do not provide the amount of the bonus. Instead, write “spouse’s bonus” in the “Other Income” column.

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This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.