W-2 Box 12 Codes

Question 1

A - All Aboard

Answer 1

Uncollected SS / RRTA (Railroad) tax on tips

Question 2

B - Busboys

Answer 2

Uncollected Medi / RRTA (Railroad) tax on tips

Question 3

C - Coffin/Casket

Answer 3

Taxable cost of GTL > $50,000

Question 4

D - Disney

Answer 4

401(k) Retirement

Question 5

E - Exempt/Educational Orgs

Answer 5

Section 403(b) contributions: SR (salary redirection) to purchase annuity, but public schools & tax-exempt religious or educational orgs

Question 6

F - Frank gets a Pension

Answer 6

Section 408(k)(6) - SARSEP

Question 7

G - Government

Answer 7

457(b) deferred compensation plan for govt EE’s, tax-exempt orgs

Question 8

H - Happy Days

Answer 8

501(c) deferrals to a tax-exempt plan: Pensions before 1959

Question 9

J - Jacked Up

Answer 9

3rd Party Sick pay payments

Question 10

K - King

Answer 10

Golden parachute payments (20% excise tax)

Question 11

L - Lots of Supplies

Answer 11

Substantiated EE business expense reimb (Form 2106)

Question 12

M -

Answer 12

Uncollected SS or RRTA on GTL > $50,000

Question 13

N -

Answer 13

Uncollected SS or RRTA on GTL > $50,000

Question 14

P - Packing

Answer 14

Moving expense reimbursements military

Question 15

Q -Qatar

Answer 15

Nontaxable combat pay for military employers

Question 16

R - aRcher

Answer 16

Archer Medical Savings Account

Question 17

S - Simple

Answer 17

SIMPLE Retirement Plan

Question 18

T - Tots

Answer 18

Adoptions Assistance

Question 19

V - Vested

Answer 19

Income from exercise of non-statutory stock options

Question 20

W - Wellness

Answer 20

Health Savings Account contributions

Question 21

Y - This Year / Last Year

Answer 21

Section 409(a) deferrals - earnings on current & prior year deferrals

Question 22

Z -

Answer 22

Sections 409(a) - income on nonqualified deferral compensation plan

Question 23

AA -

Answer 23

Designated Roth contributions to 401(k)

Question 24

BB -

Answer 24

Designated Roth contributions to 403(b)

Question 25

CC -

Answer 25

HIRE Act exempt wages/tips

Question 26

DD - Dentist/Doctor

Answer 26

Cost of employer-sponsored health coverage

Question 27

EE -

Answer 27

Designated Roth contributions 457 plan