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W-2 Box 12 Codes
| Question | Answer |
|---|---|
| A | UNCOLLECTED SOCIAL SECURITY TAX ON TIPS |
| B | UNCOLLECTED MEDICARE TAX ON TIPS |
| C | TAXABLE COST OF GROUP-TERM LIFE INSURANCE OVER $50,000 |
| D | ELECTIVE DEFERRALS UNDER SECTION 401(K) |
| E | ELECTIVE DEFERRALS UNDER A SECTION 403(B) |
| F | ELECTIVE DEFERRALS UNDER A SECTION 408(K) SEP |
| G | ELECTIVE DEFERRALS UNDER A SECTION 457(B) |
| H | ELECTIVE DEFERRALS UNDER SECTION 501c (18)(D) |
| J | NONTAXABLE SICK PAY |
| K | 20% EXCISE TAX ON EXCESS GOLDEN PARACHUTE PAYMENTS |
| L | SUBSTANTIATED EMPOLOYEE BUSINESS EXPENSE REIMBURSEMENTS (non-taxable) |
| M | UNCOLLECTED SOCIAL SECURITY ON TAXABLE COST OF GROUP-TERM LIFE INSURANCE OVER $50,000 |
| N | UNCOLLECTED MEDICARE TAX ON TAXABLE COST OF GROUP-TERM LIFE INSURANCE OVER $50,000 |
| P | EXCLUDABLE MOVING EXPENSE REIMBURSEMENTS PAID DIRECTLY TO EMPLOYEE |
| 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 THE EXERCISE OF NONSTATUTORY STOCK OPTIONS |
| W | EMPLOYER CONTRIBUTIONS TO A HEALTH SAVINGS ACCOUNT (HSA) |
| Y | DEFERRALS UNDER A SECTION 409A NONQUALIFIED DEFERRED COMPENSATION PLAN |
| Z | INCOME UNDER SECTION 409A ON A NONQUALIFIED DEFERRED COMPENSATION PLAN |
| AA | ROTH CONTRIBUTIONS UNDER A SECTION 401(K) PLAN |
| BB | ROTH CONTRIBUTIONS UNDER A SECTION 403(B) PLAN |
| DD | COST OF EMPLOYER-SPONSORED HEALTH COVERAGE |
| EE | 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 | MEDICADE WAIVER PAYMENTS EXCLUDED FROM GROSS INCOME TO CERTAIN FOSTER CARE PROVIDERS |