[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-955":3},{"rec_id":4,"title":5,"text":6},"955","What are the codes in W-2, Box 12?","If \u003Ci>Box 12\u003C/i> on your \u003Ci>W-2\u003C/i> is empty, don't enter anything for \u003Ci>Box 12\u003C/i>. If you have more than one item showing for \u003Ci>Box 12\u003C/i> on your \u003Ci>W-2\u003C/i>, enter each item on a separate line.\n\u003Cbr>\u003Cbr>\nThe following list explains the codes shown in \u003Cspan style=\"white-space: nowrap;\">\u003Ci>W-2\u003C/i>\u003C/span> \u003Ci>Box 12\u003C/i>.\n\u003Cbr>\u003Cbr>\n\u003Cb>A\u003C/b> - 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. \n\u003Cbr>\u003Cbr>\n\u003Cb>B\u003C/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. \n\u003Cbr>\u003Cbr>\n\u003Cb>C\u003C/b> - 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.\n\u003Cbr>\u003Cbr>\n\u003Cb>D\u003C/b> - 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)\n\u003Cbr>\u003Cbr>\n\u003Cb>E\u003C/b> - Elective deferrals under a section 403(b) retirement plan\n\u003Cbr>\u003Cbr>\n\u003Cb>F\u003C/b> - Elective deferrals under a section 408(k)(6) SEP (or Roth SEP IRA) retirement plan\n\u003Cbr>\u003Cbr>\n\u003Cb>G\u003C/b> - Elective deferrals and employer contributions (including non-elective deferrals) to a section 457(b) deferred compensation retirement plan\n\u003Cbr>\u003Cbr>\n\u003Cb>H\u003C/b> - Elective deferrals to a section 501(c)(18)(D) tax-exempt organization retirement plan\n\u003Cbr>\u003Cbr>\n\u003Cb>J\u003C/b> - Nontaxable sick pay (information only, not included in Boxes 1, 3, or 5)\n\u003Cbr>\u003Cbr>\n\u003Cb>K\u003C/b> - 20% excise tax on excess golden parachute payments\n\u003Cbr>\u003Cbr>\n\u003Cb>L\u003C/b> - Employee business expense reimbursements (nontaxable and not included in Box 1). You can't deduct any of the expenses related to this reimbursement.\n\u003Cbr>\u003Cbr>\n\u003Cb>M\u003C/b> - Uncollected social security or RRTA tax on taxable cost of group term life insurance over $50,000 (former employees only)\n\u003Cbr>\u003Cbr>\n\u003Cb>N\u003C/b> - Uncollected Medicare tax on taxable cost of group term life insurance over $50,000 (former employees only)\n\u003Cbr>\u003Cbr>\n\u003Cb>P\u003C/b> - Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces (not included in Boxes 1, 3, or 5)\n\u003Cbr>\u003Cbr>\n\u003Cb>Q\u003C/b> - Nontaxable combat pay\n\u003Cbr>\u003Cbr>\n\u003Cb>R\u003C/b> - Employer contributions to your Archer MSA \n\u003Cbr>\u003Cbr>\n\u003Cb>S\u003C/b> - Employee salary reduction contributions under a section 408(p) SIMPLE (or Roth SIMPLE IRA) retirement plan (not included in Box 1)\n\u003Cbr>\u003Cbr>\n\u003Cb>T\u003C/b> - Adoption benefits (not included in Box 1) (You must complete \u003Ci>Form 8839\u003C/i>, Qualified Adoption Expenses, to compute any taxable and nontaxable amounts.)\n\u003Cbr>\u003Cbr>\n\u003Cb>V\u003C/b> - Income from exercise of non-statutory stock option(s)--included in Boxes 1, 3, or 5 (up to social security wage base), \n\u003Cbr>\u003Cbr>\n\u003Cb>W\u003C/b> - Contributions made through your employer to your Health Savings Account (Report on \u003Ci>Form 8889\u003C/i>, Health Savings Accounts (HSAs))\n\u003Cbr>\u003Cbr>\n\u003Cb>Y\u003C/b> - Deferrals under a section 409A non-qualified deferred compensation retirement plan.\n\u003Cbr>\u003Cbr>\n\u003Cb>Z\u003C/b> - 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.)\n\u003Cbr>\u003Cbr>\n\u003Cb>AA\u003C/b> - Designated Roth contributions to a section 401(k) retirement plan\n\u003Cbr>\u003Cbr>\n\u003Cb>BB\u003C/b> - Designated Roth contributions under a section 403(b) salary reduction agreement retirement plan\n\u003Cbr>\u003Cbr>\n\u003Cb>DD\u003C/b> - Cost of employer-sponsored health coverage (nontaxable)\n\u003Cbr>\u003Cbr>\n\u003Cb>EE\u003C/b> - Designated Roth contributions under a governmental section 457(b) plan\n\u003Cbr>\u003Cbr>\n\u003Cb>FF\u003C/b> - Permitted benefits under a qualified small employer health reimbursement arrangement\n\u003Cbr>\u003Cbr>\n\u003Cb>GG\u003C/b> - Income from qualified equity grants under section 83(i)\n\u003Cbr>\u003Cbr>\n\u003Cb>HH\u003C/b> - Aggregate deferrals under section 83(i) elections as of the close of the calendar year\n\u003Cbr>\u003Cbr>\n\u003Cb>II\u003C/b> - Medicaid waiver payments excluded from gross income under Notice 2014-7",1777391531977]