Recapture of Federal Mortgage Subsidy (8828)
Recapture of Charitable Contribution Deduction - See Fractional Interest in Tangible Personal Property in IRS Publication 526, Charitable Contributions.
Nonqualified Deferred Compensation Plan Fails to Meet Section 409A Requirements - This amount is calculated based on the amount showing on Form W-2 Box 12 code Z. For any amount entered on Form 1099-MISC Box 15 (Box 14 in tax years 2020-2021), the tax needs to be calculated and manually added.
Nonqualified Deferred Compensation Plan Described in Section 457A - Enter any additional tax on compensation the taxpayer received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in their income in an earlier year except that the amount wasn't determinable until the current tax year. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details.
Section 72(m)(5) Excess Benefits Tax - Enter any Section 72(m)(5) excess benefits tax. See IRS Publication 560, Tax on Excess Benefits for more information.
Golden Parachute Payments - This amount (a) pulls from Form W-2 Box 12 Code K and (b) is calculated based on the amount in Form 1099-MISC Box 14 (tax years 2022-2024) or Box 13 (prior to 2022).
Tax on Accumulation Distribution of Trusts (4970) - Form 4970 is used to figure the partial tax on accumulation distributions under section 667. A fiduciary notifies beneficiaries of an accumulation distribution by completing Part IV of Schedule J (Form 1041).
Excise Tax on Insider Stock Compensation from an Expatriated Corporation - Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.
Long-Term Contracts Look-Back Method Interest Computation (8697) - Enter the interest due or to be refunded under the look-back method of section 460(b)(2) on certain long-term contracts that are accounted for under either the percentage of completion method or the percentage of completion-capitalized cost method. Form 8697 is filed for each tax year in which the taxpayer completed a long-term contract entered into after February 28, 1986, that they accounted for using either the percentage of completion method or the percentage of completion-capitalized cost method for federal income tax purposes. Form 8697 is also filed for any tax year, subsequent to the year of completion, in which the contract price or contract costs are adjusted for one or more of these long-term contracts from a prior year. See Form 8697 here and the instructions here for more information.
Interest Computation Under the Look-Back Method (8866) - Form 8866 to figure the interest due or to be refunded under the look-back method of section 167(g)(2) for property placed in service after September 13, 1995, that is depreciated under the income forecast method as described in section 167(g). (The income forecast method generally is limited to depreciation of motion picture films, video tapes, sound recordings, copyrights, books, and patents.) Note that the look-back method does not apply for any property that had an unadjusted basis (total capitalized cost) of $100,000 or less at the end of the recomputation year. See Form 8866 here and the instructions here for more information.
Interest from Form 8621 - Enter here any interest amount from Form 8621 line 16f (relating to distributions from, and dispositions of, stock of a section 1291 fund) and any interest amount from line 24.
Any Other Taxes - Enter the amount of any other taxes not reported elsewhere on the return.