Box 12 codes on Form W-2, box 12

Code V

Form W-2, box 12, code V represents income from the exercise of non-statutory stock options. Since the amount is already reported in box 1 (wages, tips), which flows to Form 1040, line 1, the amount in box 12 does not flow to any another section or supporting form.

Per the Instructions for Forms W-2 and W-3:

"Code V—Income from the exercise of nonstatutory stock option(s). Show the spread (that is, the fair market value of stock over the exercise price of option(s) granted to your employee with respect to that stock) from your employee’s (or former employee’s) exercise of nonstatutory stock option(s). Include this amount in boxes 1, 3 (up to the social security wage base), and 5."

Code W

Form W-2, box 12, code W is for Employer Contributions to a Health Savings Account (HSA). See Form 8889 and Publication 969 for details.

Code H

Form 1040 Instructions specify that contributions to section 501(c)(18)(D) pension plans should appear on Schedule 1, line 24f.

See Publication 525 for details.