W-2, Box 12 Codes

Revised 11/2023

The code must be entered as a capital letter or you will receive a validation error upon e-file creation.

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 (included in boxes 1, 3 (up to social security wage base, and 5)

D

Elective deferrals under a section 401(k) cash or deferred arrangement plan (including a SIMPLE 401(k) arrangement)

E

Elective deferrals under a section 403(b) salary reduction agreement

F

Elective deferrals under a section 408(k)(6) salary reduction SEP

G

Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan

H

Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan

J

Nontaxable sick pay (information only, not included in box 1, 3, or 5)

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 (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 members of the U.S. Armed Forces

Q

Nontaxable combat pay

R

Employer contributions to an Archer MSA

S

Employee salary reduction contributions under a section 408(p) SIMPLE plan

T

Adoption benefits

V

Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to the 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

AA

Designated Roth contributions under a section 401(k) plan

BB

Designated Roth contributions under a section 403(b) plan

DD

Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable.

EE

Designated Roth contributions under a governmental 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