W-2 codes

Out of Scope by [line number]:
  • Out of scope codes are indicated in the following table in pink

A Uncollected social security or RRTA tax on tips
B Uncollected Medicare tax on tips
C Taxable cost of group-term life insurance over $50,000
D Elective deferrals to 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 compensaton plan
H Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan
J Nontaxable sick pay (if box 1 is 0, see the Code J resource page)
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 (former employees only) SEE EXAMPLE
N Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only) SEE EXAMPLE
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(b) SIMPLE plan
T Adoption benefits
V Income from exercise of nonstatutory stock option(s)
W Employer contributions (including employee reimbursements contributions through a cafeteria plan) to an employee’s health savings account (Requires HSA certification)
Y Deferrals under a section 409A nonqualified deferred compensation plan
Z Income under section 409A on a nonqualified deferred compensation plan
AA Designated Roth contributions under a section 401(k) plan
BB Designated Roth contributions under a section 403(b) plan
CC HIRE exempt wages and tips (2010 only)
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. OUT OF SCOPE if taxpayer has a marketplace policy and is otherwise eligible for PTC. An adjustment to PTC may be needed and is not supported by TaxSlayer.
 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