I would suspect that we will see some specific guidelines regarding this issue from the IRS soon. In the mean time I would treat this as you would any other income into your business. The difference here is that it would be possible that you would have no expenses directly related to this income and therefore increase the tax due as a result of this payment. I would put at least 45% of this away for possible tax issues. If that is more than you need look at it as a savings plan.

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