Get Answers

Return to income

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 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

Ready to file?

You've got your forms. And we've got your back. There's only one thing left to do. Let's do this.

Calculators

So how much will you get (or owe) this year? That’s the million-dollar question. We happen to have three very useful calculators to help you estimate your refund or balance due.

Need Live Support? 1-800-HRBLOCK (1-800-472-5625) or Find An Office