Form W-2 Box 12 Codes

The following is a list of Form W-2 Box 12 Codes, along with a brief description for each code. Please refer to the IRS website for more information.


Code A: Uncollected Social Security or RRTA Tax on tips.


Code B: Uncollected Medicare Tax on tips.


Code C: Taxable Cost of Group-Term Life Insurance over $50,000.


Code D: Elective Deferrals under Section 401(k) Cash or Deferred Arrangement Plan.

Code E: Elective Deferrals under a Section 403(b) Salary Reduction Agreement.


Code F: Elective Deferrals under a Section 408(k)(6) Salary Deduction.


Code G: Elective Deferrals and Employer Contributions to any Governmental or Nongovernmental Section 457(b) Deferred Compensation Plan.


Code H: Elective Deferrals under Section 501(c) (18) (d) Tax-Exempt Organization Plan.


Code J: Nontaxable Sick Pay


Code K: 20% Excise Tax on Excess Golden Parachute Payments.


Code L: Substantiated Employee Business Expense Reimbursements.


Code M: Uncollected Social Security or RRTA Tax on Taxable Cost of Group-Term Life Insurance over $50,000 (for former employees).


Code N: Uncollected Medicare Tax on Taxable Cost of Group-Term Life Insurance over $50,000 (for former employees).


Code P: Excludable Moving Expense Reimbursements Paid Directly to Employee.


Code Q: Nontaxable Combat Pay.


Code R: Employer Contributions to an Archer MSA.


Code S: Employer Salary Reduction Contributions under a Section 408(p) Simple Plan.


Code T: Adoption Benefits.


Code V: Income from the Exercise of Nonstatutory Stock Options.


Code W: Employer Contributions to a Health Savings Account (HSA).


Code Y: Deferrals under a Section 409A Nonqualified Deferred Compensation Plan.


Code Z: Income under Section 409A Nonqualified Deferred Compensation Plan.


Code AA: Designated Roth Contributions under a section 401(k) Plan.


Code BB: Designated Roth Contributions under a Section 403(b) Plan.


Code DD: Cost of Employer-Sponsored Health Coverage.


Code EE: Designated Roth Contributions under a Government Section 457(b) Plan.

Comments