Uncollected social security or RRTA tax on tips

Uncollected Medicare tax on tips (but not Additional Medicare Tax)

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

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

20% excise tax on excess golden parachute payments

Substantiated employee business expense reimbursements

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 (former employees only)

Excludable moving expense reimbursements paid directly to members of the U.S. Armed Forces

Nontaxable combat pay

Employer contributions to an Archer MSA

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

Adoption benefits

Income from exercise of nonstatutory stock option(s)

Employer contributions (including employee contributions through a cafeteria plan) to an employee's 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.

Designated Roth contributions under a governmental 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

Medicaid waiver payments excluded from gross income under Notice 2014-7