Income Codes from Box 12 of Your W2 Form

This page contains a list of all codes that may appear in box 12 of your W2 Form. You may need this information to complete your tax return.

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The Codes:

  • A - Uncollected social security or RRTA tax on tips

  • B - Uncollected Medicare tax on tips

  • C - Taxable cost of group-term life insurance over $50,000

  • D - Elective deferrals to a section 401(k) cash or deferred arrangement.

  • E - Elective deferrals under a section 403(b) salary reduction agreement

  • F - Elective deferrals under a section 408(k)(6) salary reduction

  • G - Elective deferrals and employer contributions to a section 457(b) deferred compensation plan

  • H - Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan

  • J - Nontaxable sick pay

  • K - 20% excise tax on excess golden parachute payments

  • L - Substantiated employee business expense reimbursements (nontaxable)

  • M - Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000

  • N - Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000

  • P - Excludable moving expense reimbursements paid directly to employee

  • R - Employer contributions to your Archer (MSA)

  • S - Employee salary reduction contributions under a section 408(p) SIMPLE

  • T - Adoption benefits

  • V - Income from exercise of nonstatutory stock option(s)

Related IRS publications

You can get more information about your earned income directly from the IRS, in the form of Publication 525.

Note: you will need an Adobe Acrobat Reader to view these publications, which you can get here.