Define Box 12 topic

If the employee has more than four items reportable in Box 12, the program generates multiple W-2s containing employee and company information and information in Box 12 only.

Specify this information:

Code C GTL Pay Class

Select the pay class that shows the cost of group term life insurance over $50,000.

Note: If you select a pay class in this data item, it overrides all amounts you specify for all employees in the Reportable Insurance data item on Employee Year-End Parameters (PR11.1) and Employee (HR11.1).
Code G Override 457(b) Ded Grp

Specify a deduction group to override the amount reported for 457(b).

The Year End programs will report the history for the deduction codes included in this deduction group and will ignore the tax status 04 and tax status 22.

Code H 501c Ded Class Select the deduction class that shows 501(c) deductions.
Code J Non Taxable Sick Pay

Select the pay class that shows non-taxable sick pay.

Note: If you select a pay class in this data item, it overrides all amounts you specify for all employees in the Non-taxable Sick Pay data item on Employee Year-End Parameters (PR11.1) and Employee (HR11.1).
Code K Excise Tax Ded Select the deduction code that shows the 20% excise tax on excess golden parachute payments.
Code L Business Expense

Select the pay class that shows non-taxable employee business expenses.

Note: If you select a pay class in this data item, it overrides all amounts you specify for all employees in the Business Expense data item on Employee Year-End Parameters (PR11.1) and Employee (HR11.1).
Code M,N Uncoll SS, Med for GTL

Select the employee group that identifies former employees and retirees who are eligible for group term life insurance over $50,000.

When you run W-2 Form Printing (PR297), the application checks employees assigned to this group for uncollected Social Security tax on group term life insurance over $50,000.

Code P Qualified Moving Exp

Select the pay class that shows qualified moving expenses.

Note: If you select a pay class in this data item, it overrides all amounts you specify for all employees in the Qualified Moving Expense data item on Employee Year-End Parameters (PR11.1) and Employee (HR11.1).
Code Q Nontaxable Combat Pay Class Select the pay class that shows Military Employee Basic Quarters, Subsistence, and Combat Zone Compensation to satisfy IRS reporting requirements.
Code R Med Saving Ded Class Or Code

Select either the deduction class or deduction code that shows employee contributions to an employer medical savings account.

Box 12 medical savings account information is not reported on the W-2 electronic file. However, do not change your selections on W-2 Parameters (PR27.1) after you run W-2 Form Printing (PR297).

Code S Simple Retire Ded Class or Code

Select either the deduction class or deduction code that shows employee contributions to a simple retirement account.

Box 12 simple retirement account information is not reported on the W-2 electronic file. However, do not change your selections on W-2 Parameters (PR27.1) after you run W-2 Form Printing (PR297).

Code T Adoption Ded Class or Pay Class

Select either the pay class or deduction class that shows the amounts paid by the employer to the employee for qualified adoption expenses.

The value in the Code T Adoption data item is a deduction class or a pay class or both.

Code V Non-Statutory Stock Options

Select the pay class that shows the income from the exercise of non-statutory stock options that you want to print in Box 12 of the W-2 form using Code V and appear on the W-2 electronic file.

Note: If you select a pay class in this data item, it overrides all amounts you specify for all employees in the Code V Non-Stat Stock Opt item on Employee Year-End Parameters (PR11.1).
Code W Health Savings Deduction

Select up to four deduction codes that show the employer or employee contributions to an employee's health savings account.

The total amount for the deductions associated with the deduction code prints under Code W in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction code is specified, the deduction class should be left blank.

Ded Group

Select the deduction group that shows the employer or employee contributions to an employee's health savings account.

The total amount for the deductions associated with the deduction group prints under Code W in Box 12 of the W-2 form and is reported on the employee wage electronic file.

Ded Class

Select the deduction class that shows the employer or employee contributions to an employee's health savings account.

The total amount for the deductions associated with the deduction codes in this class prints under Code W in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction class is specified, the deduction code should be left blank.

Pay Class

Select the pay class that shows employer or employee contributions to an employee's health savings account.

The total amount for the deductions associated with the deduction codes in this class prints under Code W in Box 12 of the W-2 form and is reported on the employee wage electronic file.

This field is used in combination with either the Health Savings deduction code or the Health Savings deduction class.

Code Y 409A Deferral Deduction

Select up to four deduction codes that show the deferrals under a section 409A non-qualified deferred compensation plans.

The total amount for the deductions associated with the deduction code prints under Code Y in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction code is specified, the deduction class should be left blank.

Ded Group

Select the deduction group that shows the deferrals under a section 409A non-qualified deferred compensation plan.

The total amount for the deductions associated with the deduction group prints under Code Y in Box 12 of the W-2 form and is reported on the employee wage electronic file.

Ded Class

Select the deduction class that shows deferrals under a section 409A non-qualified deferred compensation plans.

The total amount for the deductions associated with the deduction codes in this class prints under Code Y in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction class is specified, the deduction code should be left blank.

Pay Class

Select the pay class that shows earnings under a section 409A non-qualified deferred compensation plans.

The total amount for pay associated with the pay class prints under Code Y in Box 12 of the W-2 form and is reported on the employee wage electronic file.

This field is used in combination with either the 409A deduction code or the 409A deduction class.

Note: If you select a pay class in this data item, it overrides all amounts you specify for all employees in the Code Y 409A Deferral Earnings item on Employee Year-End Parameters (PR11.1).
Code Z 409A Income Pay Class

Select the pay class that shows income included under a section 409A from a non-qualified deferred compensation plans.

The total amount for pay associated with the pay class prints under Code Z in Box 12 of the W-2 form and is reported on the employee wage electronic file.

Code AA Roth 401(k) deduction

If the deduction code does not have a tax status 16, then select the deduction code that designates Roth contributions under a section 401(k) plan. The total amount for the deductions associated with the deduction code prints under Code AA in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction code is specified, the deduction class should be left blank.

Ded Class

If the deduction code does not have a tax status 16, then select the deduction class that designates Roth contributions under a section 401(k) plan. The total amount for the deductions associated with the deduction codes in this class prints under Code AA in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction class is specified, the deduction code should be left blank.

Code BB Roth 403 (b) Deduction

If the deduction code does not have a tax status 17, select the deduction code that designates Roth contributions under a section 403(b) salary reduction plan. The total amount for the deductions associated with the deduction code prints under Code BB in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction code is specified, the deduction class should be left blank.

Ded Class

If the deduction code does not have a tax status 17, select the deduction class that designates Roth contributions under a section 403(b) salary reduction plan. The total amount for the deductions associated with the deduction codes in this class prints under Code BB in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction class is specified, the deduction code should be left blank.

Code DD Employer Health Coverage Ded Group

Select the deduction group that shows the cost of employer-sponsored health coverage. The total amount for the deductions associated with the deduction group prints under Code DD in Box 12 of the W-2 form and is reported on the employee wage electronic file. Additionally, you can use Code DD ER Hlth Cov employee level data items in Employee Year-End Parameters (PR11.1) to specify an override amount or an additional amount. The override amount prints under Code DD. The additional amount is added to the YTD amount associated with the deduction group and prints under Code DD.

For guidance, visit http://www.irs.gov.

Code EE Roth 457(b) Deduction

Select the deduction code that designates Roth contributions under a governmental section 457(b) plan. The total amount for the deductions associated with the deduction code prints under Code EE in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction code is specified, the deduction group should be left blank.

Code EE Roth 457(b) Ded Group

Select the deduction group that designates Roth contributions under a governmental section 457(b) plan. The total amount for the deductions associated with the deduction group prints under Code EE in Box 12 of the W-2 form and is reported on the employee wage electronic file.

If the deduction group is specified, the deduction code should be left blank.

Code FF QSEHRA Pay Class Select the pay class that represents income included under the Qualified Small Employer Health Reimbursement Amount (QSEHRA). The total amount for pay associated with the pay class prints under Code FF in Box 12 of the W-2 form and is reported on the employee wage electronic file.
Code GG Income Qual Eq. Grants Pay Class Select the pay class that represents income included under the Income from Qualified Equity Grants Under Section 83(i). The total amount for pay associated with the pay class prints under Code GG in Box 12 of the W-2 form and is reported on the employee wage electronic file.
Code HH Agg. Deferrals-Sec 83i Pay Class Select the pay class that represents income included under the Aggregate Deferrals Under Section 83(i) Elections as of the Close of the Calendar Year. The total amount for pay associated with the pay class prints under Code HH in Box 12 of the W-2 form and is reported on the employee wage electronic file.