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

DD: Cost of employer-sponsored health coverage

EE: Designated Roth contributions under a governmental section 457(b) plan.

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