W-2 Code

Specify the W-2 Code letter for the corresponding Deduction and Earning Code when 12 is entered in W-2 Box. These are the valid entries:

Code Description
A Uncollected Social Security Tax on tips
B Uncollected Medicare Tax on tips
C Group term life cost of coverage over $50,000
D Section 401(k) contributions
E Section 403(b) contributions
F Section 408(k) (6) contributions
G Section 457 contributions
H Section 501(c) (18) (D) contributions
J Sick pay not included as income
K Excess golden parachute payments
L Non-taxable part of employee business expense reimbursements
M Uncollected Social Security or RRTA tax on cost of group-term life insurance over$50,000
N Uncollected Medicare Tax on cost of group-term life insurance over $50,000
P Excludable Moving Expenses
Q Nontaxable Combat Pay
R Employer Contribution to Medical Savings / Archer Medical Savings account
S Employee Contribution to Simple Retirement
T Employer Provided Adoption Benefits
V Income from the exercise of Nonstatutory Stock Options
W Employer Contribution to a Health Savings Account
Y Section 409A Deferrals
Z Section 409A Income
AA Roth contributions to a 401(k) plan
BB Roth contributions to a 403(b) plan
FF Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement
GG Income from Equity Grants Under Section 83(i)
HH Aggregate Deferrals Under Section 83(i) Elections