Instructions for Employee
20% excise tax on excess golden parachute payments. See the Form 1040 and 1040-SR instructions. L— Substantiated employee business expense reimbursements (nontaxable) M— Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only). See the Form s 1040 and 1040-SR instructions. N—
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