Updated September 29, 2026. Quick answer: code G in Box 12 reports deferrals to a 457(b) deferred compensation plan. It is the one deferral code where the IRS says the total can include employer contributions, not just the money you elected to defer.
What the IRS tells the employer
The instructions define code G as “Elective deferrals and employer contributions (including nonelective deferrals) to any governmental or nongovernmental section 457(b) deferred compensation plan.” They add: “Do not report either section 457(b) or section 457(f) amounts that are subject to a substantial risk of forfeiture.”
The exception to the general rule
For the other coded plans the instructions say only elective deferrals and designated Roth contributions belong in Box 12, “except, when using code G for section 457(b) plans, include both elective and nonelective deferrals.”
Governmental and nongovernmental plans differ in Box 3 and 5
The Box 3 instruction for nongovernmental plans reads: “Include both elective and nonelective deferrals for purposes of nongovernmental section 457(b) plans.” Roth contributions to a governmental 457(b) are reported under code EE, not code G.
Common mistakes
- Assuming code G is only your own salary reduction. The IRS instruction includes employer contributions in the total.
- Using code G for a Roth 457(b) contribution. The EE instruction says not to use EE for elective deferrals under code G.
Related: code D, code E, code EE, 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.