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Code A |
Uncollected social security or RRTA tax on tips |
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Code B |
Uncollected Medicare tax on tips (but not Additional Medicare Tax) |
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Code C |
Taxable cost of group-term life insurance over $50,000 |
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Code D |
Elective deferrals under a section 401(k) cash or deferred arrangement (plan) (including a SIMPLE 401(k) arrangement |
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Code E |
Elective deferrals under a section 403(b) salary reduction agreement |
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Code F |
Elective deferrals under a section 408(k) (6) salary reduction SEP |
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Code G |
Elective deferrals and employer contributions (including non-elective deferrals) to any governmental or nongovernmental section 457(b) deferred compensation plan |
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Code H |
Elective deferrals under section 501(c) (18)(D) tax-exempt organization plan |
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Code J |
Nontaxable sick pay |
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Code K |
20% excise tax on excess golden parachute payments |
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Code L |
Substantiated employee business expense reimbursements |
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Code M |
Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only) |
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Code N |
Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (but not Additional Medicare Tax) (former employees only) |
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Code P |
Excludable moving expense reimbursements paid directly to a member of the Armed Forces |
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Code Q |
Nontaxable combat pay |
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Code R |
Employer contributions to an Archer MSA |
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Code S |
Employee salary reduction contributions under a section 408(p) SIMPLE plan |
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Code T |
Adoption benefits |
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Code V |
Income from the exercise of non-statutory stock option(s) |
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Code W |
Employer contributions to a health savings account (including employee contributions through a cafeteria plan) to an employee's health savings account (HSA) |
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Code Y |
Deferrals under a section 409-A non-qualified deferred compensation plan |
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Code Z |
Income under a non-qualified deferred compensation plan that fails to satisfy section 409A |
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Code AA |
Designated Roth contributions under a section 401(k) plan |
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Code BB |
Designated Roth contributions under a section 403(b) plan |
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Code DD |
Cost of employer-sponsored health coverage |
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Code EE |
Designated Roth contributions under a governmental section 457(b) plan |
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Code FF |
Permitted benefits under a qualified small employer health reimbursement arrangement |
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Code GG |
Income from qualified equity grants under section 83(i) |
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Code HH |
Aggregate deferrals under section 83(i) elections as of the close of the calendar year.
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Code
II
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Medicaid waiver payments excluded from gross income under Notice 2014-7. |