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What Do the Letter Codes Mean in Box 12 of My W-2 Form?

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Box 12 on your W-2 form reports several different types of compensation and benefits. If applicable, this box will indicate a single or double letter code followed by a dollar amount. Here’s what those codes mean:

Box 12 code Meaning
A Uncollected Social Security or RRTA tax on tips
B Uncollected Medicare tax on tips (but not Additional Medicare Tax)
C Taxable cost of group-term life insurance over $50,000 (included in your wages in boxes 1, 3, and 5)
D Elective deferrals to 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)
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 (but not Additional Medicare Tax — former employees only)
P Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces for military orders
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 non-statutory stock option(s)
W Employer contributions (including employee contributions through a cafeteria plan) to an employee’s health savings account (HSA)
Y Deferrals under a section 409A non-qualified deferred compensation plan
Z Income under a non-qualified 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
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

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