A

Uncollected social security or RRTA tax on tips.

B

Uncollected Medicare tax on tips.

C

Taxable cost of group-item life insurance over $50,000.

D

Elective deferrals under a section 401(k) cash or deferred arrangement (plan) including a SIMPLE 401(k) arrangement.

E

Elective deferrals under a section 403(b) salary reduction agreement.

F

Elective deferrals under a section 408(k)(6) salary reduction SEP.

G

Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan.

H

Elective deferrals under section 501(c)(18)(D) tax-exempt organization plan.

J

Nontaxable sick pay.

K

20% excise tax on excess golden parachute payments.

L

Substantiated employee business expense reimbursements.

M

Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees).

N

Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only).

P

Excludable moving expense reimbursements paid directly to employee.

Q

Nontaxable combat pay.

R

Employer contributions to an Archer MSA.

S

Employee salary reduction contributions under a section 408(p) SIMPLE plan.

T

Adoption benefits.

V

Income from exercise of nonstatutory stock option(s).

W

Employer contributions (including employee contributions through a cafeteria plan) to an employee’s health savings account (HSA).

Y

Deferrals under a section 409A nonqualified deferred compensation plan.

Z

Income under a non qualified deferred compensation plan that fails to satisfy section 409A.

AA

Designated Roth contributions under a section 401(k) plan.

BB

Designated Roth contributions under a section 403(b) plan.

DD

Cost of employer-sponsored health coverage

EE

Designated Roth contributions under a governmental section 457(b) plan.

FF

Permitted benefits under a qualified small employer health reimbursement arrangement.

GG

Income from qualified equity grants under section 83(i).

HH

Aggregate deferrals under section 83(i) elections as of the close of the calendar year.