Such expenses or deductions include:

• the contribution you made under a retirement compensation arrangement. This amount is shown in box D-1 of your RL-1 slip;
• allocations that were cancelled when you ceased to be a beneficiary under a profit-sharing plan. This amount is shown in box E of your RL-25 slip;
• the deduction for an excess amount from a profit sharing plan on which you must pay a special tax. This deduction is equal to the amount on line 5 of form TP-1129.RI-V, Special Tax on an Excess Amount Under a Profit-Sharing Plan. The special tax you are required to pay must be included on line 443 of your return.