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In that case, you'd report the medical expenses related to the incident as miscellaneous (other) income. Punitive damages are taxable except in certain wrongful death cases, as are awards for employment discrimination and injury to reputation (libel, slander, defamation, etc.).
Although punitive damages are usually taxable, depending on the state law, they may be exempt from income in a wrongful death claim. A wrongful death claim is considered property of the decedent's estate and would be includable for estate tax purposes.