I believe you would use Code O as your negative adjustmen... - Intuit Accountants Community

I believe you would use Code O as your negative adjustment for the other half. https://twonline-18.taxwise.com/Help/WebHelp/Content/IRS%20Codes/English/Miscellaneous_Codes/Form_89...
For PTO https://accountants-community.intuit.com/articles/1777895-generating-form-8949-column-f-for-various-...

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