Form W-2 Reference Guide for Box 12 Codes
| A | Uncollected social security or RRTA tax on tips | J | Nontaxable sick pay | S | Employee salary reduction contributions under a section 408(p) SIMPLE |
| B | Uncollected Medicare tax on tips | K | 20% excise tax on excess golden parachute payments | T | Adoption benefits |
| C | Taxable cost of group-term life insurance over $50,000 | L | Substantiated employee business expense reimbursements (federal rate) | V | Income from exercise of nonstatutory stock option(s) |
| D | Elective deferrals under a section 401(k) cash or deferred arrangement (including a SIMPLE 401(k) arrangement) | M | Uncollected social security or RRTA tax on taxable cost of group-term life (for former employees) | W | Employer contributions (including employee contributions through a cafeteria plan) to an employee's Health Savings Account (HSA) |
| E | Elective deferrals under a section 403(b) salary reduction agreement | N | Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees) | Y | Deferrals under a section 409A nonqualified deferred compensation plan |
| F | Elective deferrals under a section 408(k)(6) salary reduction SEP | P | Excludable moving expense reimbursements paid directly to employee | Z | Income under section 409A on a nonqualified deferred compensation plan |
| G | Elective deferrals and employer contributions (including nonelective deferrals) under a section 457(b) deferred | Q | Nontaxable combat pay | AA | Designated Roth contributions under a section 401(k) plan |
| H | Elective deferrals under a section 501(c)(18)(D) tax-exempt organization plan | R | Employer contributions to an Archer MSA | BB | Designated Roth contributions under a section 403(b) plan |
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