I received 2 legal settlements from two companies I went after for not hiring me due to my age.

One company reported this income in the "other income" box of the 1099 sent to me and the other company reported it in the "non employee compensation" box of its 1099 sent to me.

The underlying legal issue was failure to hire in violation of state and federal laws against age discrimination in hiring. Clearly, I never did any work for either of these companies.

Neither company withheld any taxes for income/fica/medicare or for anything else.

I already know this is considered taxable income.

What I do not know is if I am liable to pay fica and medicare taxes on these settlement amounts and if I am liable, do I use the irs form 4137 (for reporting unreported "tip" income for the purpose of paying fica/medicare taxes on it) because that is the only form available for reporting income for the purpose of paying fica/medicare on it.

Please point me to any irs publication, section of federal tax code, or any other legal authority for you answer if that is not too much trouble for you.

Thanks very much for any help you can provide.