Uncollected social security or RRTA tax on tips

Uncollected Medicare tax on tips

Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to social security wage base, and 5)

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

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

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

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

Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan

Nontaxable sick pay (information only, not included in box 1, 3, or 5)

20% excise tax on excess golden parachute payments

Substantiated employee business expense reimbursements (nontaxable)

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

Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (but not Additional Medicare Tax) (former employees only)

Excludable moving expense reimbursements paid directly to members of the U.S. Armed Forces (not included in box 1, 3, or 5)

Nontaxable combat pay

Employer contributions to an Archer MSA

Employee salary reduction contributions under a section 408(p) SIMPLE plan (not included in box 1)

Adoption benefits (not included in box 1)

Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to the social security wage base), and 5).

Employer contributions (including amounts the employee elected to contribute using a section 125 cafeteria plan) to your health savings account (HSA)

Deferrals under a section 409A nonqualified deferred compensation plan

Income under a nonqualified deferred compensation plan that fails to satisfy section 409A

Designated Roth contributions under a section 401(k) plan

Designated Roth contributions under a section 403(b) plan

Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable.

Designated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a tax-exempt organization section 457(b) plan.

Permitted benefits under a qualified small employer health reimbursement arrangement

Income from qualified equity grants under section 83(i)

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