Code J: Nontaxable sick pay reported for information purposes only. This amount is not included in boxes 1, 3, or 5.

Code K: 20% excise tax on excess golden parachute payments. An "excess parachute payment" is an amount you receive due a change in a corporation’s ownership or control. This tax must be added into the "Total Tax" line of Form 1040. Write "EPP" and the amount on the dotted line next to the "Total Tax" line.

Code L: Substantiated employee business expense reimbursements. This represents actual business expenses you incurred that were reimbursed by your employer under an "accountable plan". They are reported for information purposes only and are not taxable.

Code M: Uncollected social security or railroad retirement tax on the taxable cost of group-term life insurance coverage over $50,000 (former employees only). This tax must be added into the "Total Tax" line of Form 1040. Write "UT" and the amount on the dotted line next to the "Total Tax" line.

Code N: Uncollected Medicare tax on the taxable cost of group-term life insurance coverage of over $50,000 (former employees only). This tax must be added into the "Total Tax" line of Form 1040. Write "UT" and the amount on the dotted line next to the "Total Tax" line.

Code P: Excludable moving expense reimbursements paid directly to the employee. These are reimbursements of actual expenses incurred and are not included in boxes 1, 3, or 5 as taxable compensation. You will need to take these reimbursements into account and subtract them from the moving expenses you are deducting on Form 3903.

Code Q: Nontaxable combat pay. You can elect to include your nontaxable combat pay included in your earned income for purposes of the earned income credit. This may increase or decrease your earned income credit. You should figure the credit both ways to determine which results in a lower overall tax. If you elect to include your nontaxable combat pay, you must include all of it, and report it on the appropriate line in the Payments section of Form 1040.

Code R: Employer contributions to your Archer MSA (Medical Savings Account). Report on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.

Code S: Employee salary reduction contributions under a section 408(p) SIMPLE (not included in box 1).

Code T: Adoption benefits (not included in box 1). You need to complete Form 8839, Qualified Adoption Expenses, to see if you can exclude all or part of these benefits from your taxable income.

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

Code W: Employer contributions to your Health Savings Account. These should be reported on Form 8889, Health Savings Accounts (HSAs).

Code Y: Deferrals under a section 409A nonqualified deferred compensation plan.

Code Z: Income under section 409A on a nonqualified deferred compensation plan. This amount is also included in box 1. It is subject to an additional 20% tax plus interest. This tax must be added into the "Total Tax" line of Form 1040.