The following list explains the codes shown in box 12. You need this information to complete your tax return.
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 SEP
G- Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred
H- Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. See "Adjusted Gross Income" in the Form 1040 instructions for how to deduct.
J-Nontaxable sick pay (information only, not included in boxes 1, 3, or 5)
K- 20% excise tax on excess golden parachute payments. See "Total Tax" in the Form 1040 instructions.
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 (former employees only). See "Total Tax" in the Form 1040 instructions.
N- Collected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only). See "Total Tax" in the Form 1040 instructions.
P- Excludable moving expense reimbursements paid directly to employee (not included in boxes 1, 3, or 5)
Q- Nontaxable combat pay. See the instructions for Form 1040 or Form 1040A for details on reporting this amount.
R- Employer contributions to your Archer MSA. Report on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.
S- Employee salary reduction contributions under a section 408(p) SIMPLE (not included in box 1)
T- Adoption benefits (not included in box 1). You must complete Form 8839, Qualified Adoption Expenses, to compute any taxable and nontaxable amounts.
V- Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to social security wage base), and 5)
W- Employer contributions to your Health Savings Account. Report on Form 8889, Health Savings Accounts (HSAs).
Y- Deferrals under a section 409A nonqualified deferred compensation plan.
Z- Income under section 409A on a nonqualified deferred compensation plan. This amount is also included in box 1. It is subject to an additional 20% tax plus interest. See "Total Tax" in the Form 1040 instructions.
AA- Designated Roth contributions to a section 401(k) plan.
BB- Designated Roth contributions under a section 403(b) salary reduction agreement.
For more information, see Form W-2 instructions