Question

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

Answer

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

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