| 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. Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement |
| E | Elective deferrals under section 403(b) salary reduction agreement with your employer |
| F | Elective deferrals under a section 408(k)(6) salary reduction SEP |
| G | Elective deferrals and employer contributions (including non-elective deferrals) to a section 457(b) deferred compensation plan |
| H | Elective deferrals to a section 501c(18)(D) tax-exempt organization plan |
| J | Nontaxable sick pay (information only, not included in boxes 1, 3, or 5) |
| K | Twenty percent (20%) excise tax on excess golden parachute payments |
| L | Substantiated employee business expense reimbursements (nontaxable) |
| M | Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only) |
| N | Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only) |
| P | Excludable moving expense reimbursements paid directly to member of US Armed Forces for military orders (not included in boxes 1, 3, or 5) |
| Q | Nontaxable combat pay |
| R | Employer contributions to your Archer MSA. |
| S | Employee salary reduction contributions under a section 408(p) SIMPLE plan |
| T | Adoption benefits (not included in box 1) |
| V | Income from exercise of non-statutory stock option(s) (included in boxes 1, 3 (up to social security wage base), and 5) |
| W | Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria plan) to your health savings account (HSA) |
| Y | Deferrals under a section 409A nonqualified deferred compensation plan |
| Z | Income under a nonqualified deferred compensation plan that fails to satisfy section 409A. This amount is also included in box 1. It is subject to an additional 20% tax plus interest. |
| AA | Designated Roth contributions under section 401(k) plan |
| BB | Designated Roth contributions under section 403(b) plan |
| DD | Cost of employer-sponsored health coverage (this is not taxable when Code DD) |
| EE | Designated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a tax-exempt organization section 457(b) plan. |
| FF | Permitted benefits under a qualified small employer health reimbursement arrangement. |
| GG | Income from qualified equity grants under section 83(i) |
| HH | Aggregate deferrals under section 83(i) elections as of the close of the calendar year. |
| II | Medicaid waiver payments not included in box 1 of Form W-2 (The amount entered will be included in income on Form 1040 and will also generate a negative adjustment in Other Income on Schedule 1. If you want it included in earned income for the EIC calculation, you will indicate that separately.) |
