A

Uncollected social security or RRTA tax on tips.

B

Uncollected Medicare tax on tips.

C

Taxable cost of group-item life insurance over $50,000.

D

Elective deferrals under a section 401(k) cash or deferred arrangement (plan) including a SIMPLE 401(k) arrangement.

E

Elective deferrals under a section 403(b) salary reduction agreement.

F

Elective deferrals under a section 408(k)(6) salary reduction SEP.

G

Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan.

H

Elective deferrals under section 501(c)(18)(D) tax-exempt organization plan.

J

Nontaxable sick pay.

K

20% excise tax on excess golden parachute payments.

L

Substantiated employee business expense reimbursements.

M

Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees).

N

Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only).

P

Excludable moving expense reimbursements paid directly to employee.

Q

Nontaxable combat pay.

R

Employer contributions to an Archer MSA.

S

Employee salary reduction contributions under a section 408(p) SIMPLE plan.

T

Adoption benefits.

V

Income from exercise of nonstatutory stock option(s).

W

Employer contributions (including employee contributions through a cafeteria plan) to an employee’s health savings account (HSA).

Y

Deferrals under a section 409A nonqualified deferred compensation plan.

Z

Income under a non qualified deferred compensation plan that fails to satisfy section 409A.

AA

Designated Roth contributions under a section 401(k) plan.

BB

Designated Roth contributions under a section 403(b) plan.

DD

Cost of employer-sponsored health coverage

EE

Designated Roth contributions under a governmental section 457(b) plan.

FF

Permitted benefits under a qualified small employer health reimbursement arrangement.

GG

Income from qualified equity grants under section 83(i).

HH

Aggregate deferrals under section 83(i) elections as of the close of the calendar year.

II

For Medicaid waiver payments excluded from gross income under Notice 2014-7. There is a new code II for box 12 used to report Medicaid waiver payments not included in box 1 of Form W-2. See Medicaid waiver payments for more information.