Income under a nonqualified deferred compensation plan that fails to satisfy section 409A.  This is the first time I have run across this, any help would be appreciated.

Yea, I dont think Ive seen one of these, but I feel like people have asked about it before....looks like PS doesnt support the calculations, hopefully someone can point you in the right direction.  How much money are we talking about?

Box 12 Code Z shows $1082.84

"Z – Income under a nonqualified deferred compensation plan that fails to satisfy Section 409A. This amount is also included in Box 1 and is subject to an additional 20% tax plus interest. See Form 1040 instructions, Schedule 2, line 17h, Other Taxes, for more information."

Thanks everyone for your input!  The client got back to me this morning and said a corrected W-2 is in the works, without Code Z (yay!!)  Hopefully this information will help someone else that runs into this issue. Doing research on this issue was not wasted, no education ever is, but I would have preferred not to do it in the middle of the season!