Code A

Uncollected social security or RRTA tax on tips

Code B

Uncollected Medicare tax on tips

Code C

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

Code D

Elective deferrals under §401(k) cash or deferred arrangement (plan)

Code E

Elective deferrals under §403(b) salary reduction agreement

Code F

Elective deferrals under §408(k)(6) salary reduction SEP

Code G

Elective deferrals and employer contributions (including nonelective deferrals) to any governmental or nongovernmental §457(b) deferred compensation plan

Code H

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

Code J

Nontaxable sick pay

Code K

20% excise tax on excess golden parachute payments

Code L

Substantiated employee business expense reimbursements

Code M

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

Code N

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

Code P

Excludable moving expense reimbursements paid directly to employee

Code Q

Nontaxable combat pay

Code R

Employer contributions to an Archer MSA

Code S

Employee salary reduction contributions under a §408(p) SIMPLE

Code T

Adoption benefits

Code V

Income from the exercise of nonstatutory stock option(s)

Code W

Employer contributions to a Health Savings Account (HSA)

Code Y

Deferrals under a §409A nonqualified deferred compensation plan

Code Z

Income under §409A on a nonqualified deferred compensation plan

Code AA

Designated Roth contributions under a §401(k) plan

Code BB

Designated Roth contributions under a §403(b) plan