Employer Use Codes:
A | Uncollected Social Security tax on tips. |
B | Uncollected Medicare tax on tips. |
C | Cost of group term life insurance coverage over $50,000. |
D | Elective deferrals to a Section 401(k) cash or deferred arrangement. |
E | Elective deferrals to a Section 403(b) salary reduction agreement. |
F | Elective deferrals to a Section 408(k) salary reduction SEP. |
G | Elective and non-elective deferrals to a Section 457(b) deferred compensation plan. |
H | Elective deferrals to a Section 501(c)(18)(D) tax-exempt organization plan. |
J | Nontaxable sick pay. |
K | 20% excise tax on excess golden parachute payments. |
L | Nontaxable part of employee business expense reimbursements. |
M | Uncollected Social Security tax on cost of group term life insurance coverage over $50,000 (former employees only). |
N | Uncollected Medicare tax on cost of group term life insurance coverage over $50,000 (former employees only). |
P | Excluded reimbursed moving expenses. |
Q | Combat pay. |
R | Employer contributions to an Archer MSA. |
S | Employee salary reduction contributions to Section 408(p) SIMPLE. |
T | Adoption benefits. |
V | Income from the exercise of nonstatutory stock options. This code has no tax effect - amount should already be reported in boxes 1, 3 & 5 by the employer. |
W | Employer contribution to an employee's Health Savings Account (HSA). |
Y | Deferrals under a section 409A on a nonqualified deferred compensation plan. |
Z | Income under section 409A on a nonqualified deferred compensation plan. |
AA | Designated Roth contributions to a section 401(k) plan. |
BB | Designated Roth contributions under a 403(B) salary reduction agreement. |
DD | Cost of Employer-Sponsored Health Coverage. |
EE | Roth contribution under Section 457(b). |