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). |
| II | Nontaxable Medicaid waiver payments. |