Updated September 29, 2026. Quick answer: Box 12 of Form W-2 holds coded items, and the 2026 General Instructions for Forms W-2 and W-3 list 33 codes, from A to TT. Find yours below; the table uses the IRS’s own descriptions.
How Box 12 works
“Use the IRS code designated below for the item you are entering, followed by the dollar amount for that item.” And: “Even if only one item is entered, you must use the IRS code designated for that item.” So a single entry on your W-2 still shows a code, even if it does not look like the first line.
The 33 codes
| Code | What the IRS says it reports | Page |
|---|---|---|
| A | Uncollected social security or RRTA tax on tips | Read code A |
| B | Uncollected Medicare tax on tips | Read code B |
| C | Taxable cost of group-term life insurance over $50,000 | Read code C |
| D | Elective deferrals under a section 401(k) cash or deferred arrangement (plan) | Read code D |
| E | Elective deferrals under a section 403(b) salary reduction agreement | Read code E |
| F | Elective deferrals under a section 408(k)(6) salary reduction SEP | No page yet |
| G | Elective deferrals and employer contributions (including nonelective deferrals) to any governmental or nongovernmental section 457(b) deferred compensation plan | Read code G |
| H | Elective deferrals under section 501(c)(18)(D) tax-exempt organization plan | Read code H |
| J | Nontaxable sick pay | No page yet |
| K | 20% excise tax on excess golden parachute payments | No page yet |
| L | Substantiated employee business expense reimbursements | No page yet |
| M | Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees) | No page yet |
| N | Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees) | No page yet |
| P | Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces or intelligence community | Read code P |
| Q | Nontaxable combat pay | No page yet |
| R | Employer contributions to an Archer MSA | No page yet |
| S | Employee salary reduction contributions under a section 408(p) SIMPLE plan | Read code S |
| T | Adoption benefits | Read code T |
| V | Income from the exercise of nonstatutory stock option(s) | Read code V |
| W | Employer contributions to a health savings account (HSA) | Read code W |
| Y | Deferrals under a section 409A nonqualified deferred compensation plan | Read code Y |
| Z | Income under a nonqualified deferred compensation plan that fails to satisfy section 409A | Read code Z |
| AA | Designated Roth contributions under a section 401(k) plan | Read code AA |
| BB | Designated Roth contributions under a section 403(b) plan | Read code BB |
| DD | Cost of employer-sponsored health coverage | Read code DD |
| EE | Designated Roth contributions under a governmental section 457(b) plan | Read code EE |
| FF | Permitted benefits under a qualified small employer health reimbursement arrangement | No page yet |
| GG | Income from qualified equity grants under section 83(i) | Read code GG |
| HH | Aggregate deferrals under section 83(i) elections as of the close of the calendar year | No page yet |
| II | Medicaid waiver payments excluded from gross income under Notice 2014-7 | No page yet |
| TA | Employer contributions under a section 128 Trump account contribution program | No page yet |
| TP | Total amount of cash tips reported to the employer | No page yet |
| TT | Total amount of qualified overtime compensation | No page yet |
Where to go next
For how deferral codes interact with the wage boxes, read Box 12 vs Box 1 and Box 3. For the Form 1099-R codes that report withdrawals from the same accounts, see the Box 7 codes guide.
Related: the Form 1099-R Box 7 codes.
Figures verified against the IRS 2026 General Instructions for Forms W-2 and W-3 (Box 12 and special reporting sections) 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
Code 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.