Whiteside Vs. FedEx Settlement claimants received a 1099 with settlement amount reported in box 3 - Other income for the gross settlement award amount. It is noted as 100% Non-wages with no taxes withheld. Generally, these types of settlements are considered punitive damages and are considered taxable to the claimant. Is anyone aware of any exceptions to this related to the Whiteside Vs. FedEx Settlement? If totally taxable, I am assuming it is reportable as other income on line 21 of Form 1040? Thanks for any help.