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If I have an amount on my W-2, Box 12, what is it and is it added to my income?

The status codes listed with your Form W-2, Box 12 amounts determine if the amount is income. However, if any amount is gross income, it’s already included in W-2, Box 1.

Box 12 codes are:

  • A -- Uncollected Social Security or RRTA tax on tips
  • B -- Uncollected Medicare tax on tips
  • C -- Taxable costs of group-term life insurance over $50,000
  • Code D -- Elective deferral under a 401(k) cash or arrangement plan. This includes 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
  • 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
  • Q -- Nontaxable combat pay
  • R -- Employer contributions to your Archer medical savings account (MSA)
  • S -- Employee salary reduction contributions under a Section 408(p) SIMPLE
  • T -- Adoption benefits (not included in box 1)
  • V -- Income from exercise of nonstatutory stock options
  • W -- Employer contributions (including amounts the employee elected to contribute using a Section 125 cafeteria plan) to your health savings account (HSA)
  • Y -- Deferrals under a Section 409A nonqualified deferred compensation plan
  • Z -- Income under a Section 409A on nonqualified deferred compensation plan
  • Code AA -- Designated Roth contribution under a 401(k) plan
  • BB -- Designated Roth contributions under a 403(b) plan
  • CC -- For employer use only
  • DD -- Cost of employer-sponsored health coverage
  • EE -- Designated Roth contributions under a governmental 457(b) plan

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