Form W2, Box 12 Codes

W-2 Box 12  Code Description
   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.)



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