Updated September 29, 2026. Quick answer: code BB in Box 12 is your designated Roth contributions to a 403(b) plan. Like other Roth amounts they are still taxable wages, so they are also included in Boxes 1, 3 and 5.
What the IRS tells the employer
The instructions read: “Use this code to report designated Roth contributions under a section 403(b) plan. Do not use this code to report elective deferrals under code E.”
Where the amount is also reported
For all designated Roth contributions the instructions say they “must be reported in boxes 1, 3, and 5.” The list of Box 1 items includes “Designated Roth contributions made under a section 401(k) plan, a section 403(b) salary reduction agreement, or a governmental section 457(b) plan.”
Which code goes with which plan
The instructions match each plan to its own code: “designated Roth contributions under 403(b) salary reduction agreements will be reported using code BB in box 12”. The 401(k) version is code AA and the governmental 457(b) version is code EE.
Common mistakes
- Using BB for pre-tax 403(b) deferrals. Those are code E.
- Expecting a BB amount to reduce Box 1. Designated Roth contributions are included in Box 1.
Related: code E, code AA, code EE, and the 403(b) contribution limit.
Every code in one place: the Box 12 codes table. If a withdrawal from one of these accounts is your question, see the Form 1099-R Box 7 codes.
Figures verified against the IRS 2026 General Instructions for Forms W-2 and W-3 on September 30, 2026.
Sources
- IRS, 2026 General Instructions for Forms W-2 and W-3: https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
- IRS, About Form W-2, Wage and Tax Statement: https://www.irs.gov/forms-pubs/about-form-w-2
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How our partner relationships workCode meanings are read from the IRS 2026 General Instructions for Forms W-2 and W-3 (Box 12) at irs.gov on September 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a payroll professional, a preparer or the IRS is the right place to confirm anything consequential.