Clarification on Code P Reporting in Box 12 of the 2019 Form W-2


The only amounts to be reported in Box 12 under code P for 2019 are moving expense reimbursements paid directly to a member of the U.S. Armed Forces who moves per a military order and incident to a permanent change of station, which are excludable under section 132(g) of the Internal Revenue Code. Employers should not report excludable allowances described under section 912 of the Internal Revenue Code or any other amounts under code P.