|
A
|
Uncollected social security or RRTA tax on tips
|
H
|
Elective deferrals under a section 501(c)(18)(D) tax-exempt organization plan
|
R
|
Employer contributions to an Archer MSA
|
|
B
|
Uncollected Medicare tax on tips
|
J
|
Nontaxable sick pay
|
S
|
Employee salary reduction contributions under a section 408(p) SIMPLE
|
|
C
|
Taxable cost of group-term life insurance over $50,000
|
K
|
20% excise tax on excess golden parachute payments
|
|
|
| |
|
|
|
T
|
Adoption benefits
|
|
D
|
Elective deferrals under a section 401(k) cash or deferred arrangement
|
|
|
V
|
Income from exercise of nonstatutory stock option(s)
|
| |
(including a SIMPLE 401(k) arrangement)
|
L
|
Substantiated employee business expense reimbursements (federal rate)
|
W
|
Employer contributions (including employee contributions through a cafeteria plan) to an employee's Health Savings Account
(HSA)
|
|
E
|
Elective deferrals under a section 403(b) salary reduction agreement
|
M
|
Uncollected social security or RRTA tax on taxable cost of group-term life (for former employees)
|
Y
|
Deferrals under a section 409A nonqualified deferred compensation plan
|
|
F
|
Elective deferrals under a section 408(k)(6) salary reduction SEP
|
N
|
Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees)
|
Z
|
Income under section 409A on a nonqualified deferred compensation plan
|
|
G
|
Elective deferrals and employer contributions (including nonelective deferrals) under a section 457(b) deferred
|
P
|
Excludable moving expense reimbursements paid directly to employee
|
AA
|
Designated Roth contributions under a section 401(k) plan
|
| |
compensation plan (state and local government and tax-exempt employers)
|
Q
|
Nontaxable combat pay
|
BB
|
Designated Roth contributions under a section 403(b) plan
|
