The wages are on a W-2 the additional amount is for a settlement agreement where the employee leaves their job and the employer for an additional amount. Its not back pay or lost wages more of an agreement to leave and not talk about the situation. I'm sure most have seen a client or two leave under circumstances such as this. I'm not too sure where the non employee compensation goes I'm assuming line 7a other income but not subject to FICA etc. so no form 8919 required?