Updated September 29, 2026. Quick answer: code H in Box 12 reports elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. It is the exception among deferral codes: the amount is also included in Box 1 as wages.
What the IRS tells the employer
The instructions define code H as “Elective deferrals under section 501(c)(18)(D) tax-exempt organization plan.” and add: “Be sure to include this amount in box 1 as wages. The employee will deduct the amount on their Form 1040 or 1040-SR.”
Why it differs from code D or E
The Box 1 rule excludes elective deferrals from wages “except section 501(c)(18) contributions.” That carve-out is why code H amounts stay in Box 1, while code D and code E amounts do not.
Common mistakes
- Assuming H behaves like D or E. The IRS instruction says to include the H amount in Box 1 as wages.
- Missing the deduction step. The instruction says the employee deducts the amount on their own Form 1040 or 1040-SR.
Related: code D, code E, and code S.
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
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.