Updated September 29, 2026. Quick answer: code EE in Box 12 is your designated Roth contributions to a governmental 457(b) plan. It is the Roth counterpart to code G, and the amount is still counted as wages 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 governmental section 457(b) plan. Do not use this code to report elective deferrals under code G.”
Where the amount is also reported
Box 3 covers it explicitly: “Also report in box 3 designated Roth contributions made under a section 401(k) plan, under a section 403(b) salary reduction agreement, or under a governmental section 457(b) plan described in box 12 (codes AA, BB, and EE).”
Only governmental plans
Code EE is for Roth contributions to a governmental plan. Non-Roth deferrals to a governmental or nongovernmental 457(b) are reported under code G.
Common mistakes
- Using EE for a 457(b) that is not governmental. The EE instruction names governmental section 457(b) plans.
- Expecting an EE amount to be missing from Box 1. Designated Roth contributions are included there.
Related: code G, code AA, code BB, and the 457(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.