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W-2 Box 12 Codes
In many cases, you may find an amount entered in box 12 of your W-2 with a code indicating the type of payment that represents. This is a listing of the codes for that box.
Code "A": Uncollected social security or RRTA tax on tips
B: Uncollected Medicare tax on tips.
C: Taxable cost of group-term life insurance over $50,000
D: Elective deferrals to a section 401(k) cash or deferred arrangement
E: Elective deferrals under a section 403(b) salary reduction arrangement
F: Elective deferrals under a section 408(k)(6) salary reduction SEP
G: Elective deferrals and employer contributions to a section 457(b) deferred compensation plan
H: Elective deferrals under a section 501(c)(18)(D) tax exempt organization plan
J: Nontaxable sick pay
K: 20% excise tax on excess golden parachute payments
L: Substantiated employee business expense reimbursements
M: Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000
N: Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000
P: Excludable moving expense reimbursements paid directly to employee
Q: Nontaxable combat pay
R: Employer contributions to an Archer MSA
S: Employee salary reduction contributions under a section 408(p) SIMPLE
T: Adoption benefits
V: Income from the exercise of nonstatutory stock options
W: Employer contributions to an employee's Health Savings Account
Y: Deferrals under a section 409A nonqualified deferred compensation plan
Z: Income under a section 409A on a nonqualified deferred compensation plan
AA: Designated Roth contributions to a section 401(k) plan
BB: Designated Roth contributions to a section 403(b) salary reduction agreement
