What are the codes in W-2 (W2) Box 12?

The following list explains the codes shown in W-2 (W2) Box 12:

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 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 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 non-elective 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 boxes 1, 3, or 5)
K - 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 employee (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 (not included in box 1)
T - Adoption benefits (not included in box 1) (You must complete Form 8839, Qualified Adoption Expenses, to compute any taxable and nontaxable amounts.)
V - Income from exercise of non-statutory stock option(s)--included in boxes 1 and 3 (up to social security wage base), and 5
W - Employer contributions to your Health Savings Account (Report on Form 8889, Health Savings Accounts (HSAs).)
Y - Deferrals under a section 409A non-qualified deferred compensation plan
Z - Income under section 409A on a non-qualified deferred compensation plan (This amount is also included in box 1. It is subject to an additional 20% tax plus interest.)
AA - Designated Roth contributions to a section 401(k) plan.
BB - Designated Roth contributions under 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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