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
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