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