Recapture of Charitable Contribution Deduction - See Fractional Interest in Tangible Personal Property on pages 9 and 10 of IRS Publication 526
Nonqualified Deferrer Compensation Plan Fails to Meet Section 409A Requirements - This amount pulls from Form W-2, Box 12, Code Z any amount entered on Form 1099-MISC, Box 14 needs to be manually entered.
Nonqualified Deferrer Compensation Plan Described in Section 457A - Enter any additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2021. 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 Pub. 560, Tax on Excess Benefits for more information.
Golden Parachute Payments - This amount pulls from Form W-2, Box 12, Code K and Form 1099-MISC, Box 14 of paper form (Box 13 in the program menu).
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.
Interest From Form 8621 - Enter any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund. Enter any interest amount from Form 8621, line 24.
Any Other Tax - Enter the amount of any other taxes not reported elsewhere on the return.