Code A |
Uncollected social security or RRTA tax on tips |
Code B |
Uncollected Medicare tax on tips |
Code C |
Taxable cost of group-term life insurance over $50,000 |
Code D |
Elective deferrals under a section 401(k) cash or deferred arrangement (plan) |
Code E |
Elective deferrals under a section 403(b) salary reduction agreement |
Code F |
Elective deferrals under a section 408(k) (6) salary reduction SEP |
Code G |
Elective deferrals and employer contributions (including non-elective deferrals) to any governmental or nongovernmental section 457(b) deferred compensation plan |
Code H |
Elective deferrals under section 501(c) (18)(D) tax-exempt organization plan |
Code J |
Nontaxable sick pay |
Code K |
20 percent excise tax on excess golden parachute payments (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI) |
Code L |
Substantiated employee business expense reimbursements |
Code M |
Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees) |
Code N |
Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees) |
Code P |
Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces |
Code Q |
Nontaxable combat pay |
Code R |
Employer contributions to an Archer MSA |
Code S |
Employee salary reduction contributions under a section 408(p) SIMPLE plan |
Code T |
Adoption benefits |
Code V |
Income from the exercise of non-statutory stock option(s) |
Code W |
Employer contributions to a health savings account (HSA) |
Code Y |
Deferrals under a section 409-A non-qualified deferred compensation plan |
Code Z |
Income under a non-qualified deferred compensation plan that fails to satisfy section 409-A |
Code AA |
Designated Roth contributions under a section 401(k) plan |
Code BB |
Designated Roth contributions under a section 403(b) plan |
Code DD |
Cost of employer-sponsored health coverage |
Code EE |
Designated Roth contributions under a governmental section 457(b) plan |
Code FF |
Permitted benefits under a qualified small employer health reimbursement arrangement |
Code GG |
Income from qualified equity grants under section 83(i) |
Code HH |
Aggregate deferrals under section 83(i) elections as of the close of the calendar year |