What are the codes in W-2, Box 12?
If Box 12 on your W-2 is empty, don't enter anything for Box 12. If you have more than one item showing for Box 12 on your W-2, enter each item on a separate line.
The following list explains the codes shown in W-2 Box 12.
A - Uncollected social security or RRTA tax on tips. You'll have an amount here if you had tips and your employer didn't withhold social security tax on the tips.
B - Uncollected Medicare tax on tips. You'll have an amount here if you had tips and your employer didn't withhold medicare tax on the tips.
C - Taxable cost of group-term life insurance over $50,000--included in Boxes 1, 3, or 5 (up to social security wage base). The amount here is for your information only.
D - Elective deferrals under a section 401(k) cash or deferred retirement plan (Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) plan)
E - Elective deferrals under a section 403(b) retirement plan
F - Elective deferrals under a section 408(k)(6) SEP (or Roth SEP IRA) retirement plan
G - Elective deferrals and employer contributions (including non-elective deferrals) to a section 457(b) deferred compensation retirement plan
H - Elective deferrals to a section 501(c)(18)(D) tax-exempt organization retirement 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 - Employee business expense reimbursements (nontaxable and not included in Box 1). You can't deduct any of the expenses related to this reimbursement.
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 a member of the U.S. Armed Forces (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 (or Roth SIMPLE IRA) retirement plan (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, 3, or 5 (up to social security wage base),
W - Contributions made through your employer to your Health Savings Account (Report on Form 8889, Health Savings Accounts (HSAs))
Y - Deferrals under a section 409A non-qualified deferred compensation retirement plan.
Z - Income under section 409A on a non-qualified deferred compensation retirement 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) retirement plan
BB - Designated Roth contributions under a section 403(b) salary reduction agreement retirement plan
DD - Cost of employer-sponsored health coverage (nontaxable)
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
II - Medicaid waiver payments excluded from gross income under Notice 2014-7
The following list explains the codes shown in W-2 Box 12.
A - Uncollected social security or RRTA tax on tips. You'll have an amount here if you had tips and your employer didn't withhold social security tax on the tips.
B - Uncollected Medicare tax on tips. You'll have an amount here if you had tips and your employer didn't withhold medicare tax on the tips.
C - Taxable cost of group-term life insurance over $50,000--included in Boxes 1, 3, or 5 (up to social security wage base). The amount here is for your information only.
D - Elective deferrals under a section 401(k) cash or deferred retirement plan (Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) plan)
E - Elective deferrals under a section 403(b) retirement plan
F - Elective deferrals under a section 408(k)(6) SEP (or Roth SEP IRA) retirement plan
G - Elective deferrals and employer contributions (including non-elective deferrals) to a section 457(b) deferred compensation retirement plan
H - Elective deferrals to a section 501(c)(18)(D) tax-exempt organization retirement 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 - Employee business expense reimbursements (nontaxable and not included in Box 1). You can't deduct any of the expenses related to this reimbursement.
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 a member of the U.S. Armed Forces (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 (or Roth SIMPLE IRA) retirement plan (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, 3, or 5 (up to social security wage base),
W - Contributions made through your employer to your Health Savings Account (Report on Form 8889, Health Savings Accounts (HSAs))
Y - Deferrals under a section 409A non-qualified deferred compensation retirement plan.
Z - Income under section 409A on a non-qualified deferred compensation retirement 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) retirement plan
BB - Designated Roth contributions under a section 403(b) salary reduction agreement retirement plan
DD - Cost of employer-sponsored health coverage (nontaxable)
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
II - Medicaid waiver payments excluded from gross income under Notice 2014-7
