Form W-2 Reference Guide for Box 12 Codes (See the box 12 instructions.)
| A | Uncollected social security or RRTA tax on tips | H | Elective deferrals under a section 501(c)(18)(D) tax-exempt organization plan | R | Employer contributions to an Archer MSA |
| B | Uncollected Medicare tax on tips | J | Nontaxable sick pay | S | Employee salary reduction contributions under a section 408(p) SIMPLE |
| C | Taxable cost of group-term life insurance over $50,000 | K | 20% excise tax on excess golden parachute payments | ||
| T | Adoption benefits | ||||
| D | Elective deferrals under a section 401(k) cash or deferred arrangement | V | Income from exercise of nonstatutory stock option(s) | ||
| (including a SIMPLE 401(k) arrangement) | L | Substantiated employee business expense reimbursements (federal rate) | 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 | M | Uncollected social security or RRTA tax on taxable cost of group-term life (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 | N | Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees) | 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 | P | Excludable moving expense reimbursements paid directly to employee | AA | Designated Roth contributions under a section 401(k) plan |
| compensation plan (state and local government and tax-exempt employers) | Q | Nontaxable combat pay | BB | Designated Roth contributions under a section 403(b) plan |
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