W2
CODES for
A = uncollected social security on tips.
B = uncollected Medicare tax on tips.
C = taxable cost of group-term life insurance
over $50,000.
D = 401(k) contributions.
E = 403(b) contributions.
F = 408(k)(6)
contributions.
G = 457(b) contributions.
H = 501(c)(18)(D)
deferrals.
J = nontaxable sick pay (information only,
not included in
K = 20% excise tax on excess golden parachute
payments.
L = substantiated employee business expense
reimbursements (nontaxable)
M = uncollected social security tax on
taxable cost of group-term life insurance over $50,000.
N = uncollected Medicare tax on taxable cost
of group-term life insurance over $50,000.
P = excludable moving expense reimbursements
paid directly to employee (not included in
Q = nontaxable combat pay.
R = employer contributions to your Archer
MSA; report on Form 8853.
S = employee salary reduction contributions
under 408(p) SIMPLE Plan (not included in box 1).
T = adoption benefits (not included in box
1); complete Form 8839.
V = income from exercise of stock options
(included in
W = employer contributions to your Health
Savings Account; report on Form 8889.
Y = 409A contributions.
Z = 409A income on nonqualified deferred
compensation plan (also included in box 1); subject to an additional 20% tax
plus interest.
AA = Roth contributions to a 401(k) plan.
BB = Roth contributions to a 403(b) plan.