Tax Form Codes

Form W-2 Box 12

A	Uncollected Social Security or RRTA tax on tips
B	Uncollected Medicare tax on tips
C	Taxable costs of group-term life insurance over $50,000
D	Elective deferral under a 401(k) cash or arrangement plan. This includes 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 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	Substantiated employee business expense reimbursements (nontaxable)
M	Uncollected Social Security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only)
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 your Archer medical savings account (MSA)
S	Employee salary reduction contributions under a Section 408(p) SIMPLE
T	Adoption benefits (not included in Box 1)
V	Income from exercise of nonstatutory stock options
W	Employer contributions (including amounts the employee elected to contribute using a Section 125 cafeteria plan) to your health savings account (HSA)
Y	Deferrals under a Section 409A nonqualified deferred compensation plan
Z	Income under a Section 409A on nonqualified deferred compensation plan
AA	Designated Roth contribution under a 401(k) plan
BB	Designated Roth contributions under a 403(b) plan
CC	For employer use only
DD	Cost of employer-sponsored health coverage
EE	Designated Roth contributions under a governmental 457(b) plan
FF	Permitted benefits under a qualified small employer health reimbursement arrangement
GG	ncome from qualified equity grants under section 83(i)
HH	Aggregate deferrals under section 83(i) elections
II	Medicaid waiver payments excluded from gross income

Form 1099-R Box 7: Distribution Codes

1	Early distribution, no known exception (in most cases, under age 59 1/2).
2	Early distribution, exception applies (under age 59 1/2)
3	Disability
4	Death
5	Prohibited transaction
6	Section 1035 exchange (a tax-free exchange of life insurance, annuity, or endowment contracts)
7	Normal distribution
8	Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2017
9	Cost of current life insurance protection
A	May be eligible for 10-year tax option. (See Form 4972)
B	Designated Roth account distribution.
C	Reportable death benefits under section 6050Y.
D	Annuity payments from nonqualified annuities and distributions from life insurance contracts that may be subject to tax under section 1411.
E	Distributions under Employee Plans Compliance Resolution System (EPCRS).
F	Charitable gift annuity.
G	Direct rollover of a distribution (other than a designated Roth account distribution) to a qualified plan, a section 403(b) plan, a governmental section 457(b) plan, or an IRA.
H	Direct rollover of a designated Roth account distribution to a Roth IRA.
J	Early distribution from a Roth IRA, no known exception (in most cases, under age 59 1/2).
K	Distribution of Traditional IRA assets not having a readily available FMV.
L	Loans treated as deemed distributions.
M	Qualified plan loan offset.
N	Recharacterized IRA contribution made for 2016 and recharacterized in 2017.
P	Excess contributions plus earnings/excess deferrals taxable in 2016.
Q	Qualified distribution from a Roth IRA.
R	Recharacterized IRA contribution made for 2016 and recharacterized in 2017.
S	Early distribution from a SIMPLE IRA in first 2 years, no known exception (under age 59 1/2).
T	Roth IRA distribution, exception applies.
U	Dividend distributed from ESOP under section 404(k).
W	Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements.
Y	Qualified charitable distribution (QCD) claimed under section 408(d)(8).

Form 5329 Line 2: Exceptions to the Additional Tax on Early Distributions

01	Qualified retirement plan distributions you receive after separation from service when the separation from service occurs in or after the year you reach age 55
02	Distributions made as part of a series of substantially equal periodic payments
03	Distributions due to total and permanent disability.
04	Distributions due to death
05	Qualified retirement plan distributions up to the amount you paid for unreimbursed medical expenses during the year minus 7.5% of your adjusted gross income (AGI) for the year.
06	Qualified retirement plan distributions made to an alternate payee under a qualified domestic relations order
07	IRA distributions made to certain unemployed individuals for health insurance premiums.
08	IRA distributions made for qualified higher education expenses.
09	IRA distributions made for the purchase of a first home, up to $10,000.
10	Qualified retirement plan distributions made due to an IRS levy.
11	Qualified distributions to reservists while serving on active duty for at least 180 days.
12	Distributions incorrectly indicated as early distributions
13	Distributions from a section 457 plan
14	Distributions from a plan maintained by an employer
15	Distributions that are dividends paid with respect to stock
16	Distributions from annuity contracts
17	Distributions that are phased retirement annuity payments made to federal employees
18	Permissible withdrawals under section 414(w)
19	Qualified birth or adoption distributions
20	Distributions due to terminal illness
21	Corrective distributions of the income on excess contributions
22	Qualified distributions to victims of domestic abuse
23	Distributions for eligible emergency expense distributions.
99	more than one exception

Codes for Form 8949 - Sales and Other Dispositions of Capital Assets

B	You received a Form 1099-B and the basis shown in box 1e is incorrect
T	You received a Form 1099-B and the type of gain or (loss) shown in box 2 is incorrect
N	You received a Form 1099-B or 1099-S as a nominee for the actual owner of the property
H	You sold or exchanged your main home at a gain, must report the sale or exchange on Part II of Form 8949, and can exclude some or all of the gain
D	You received a Form 1099-B showing accrued market discount in box 1f
Q	You sold or exchanged qualified small business stock and can exclude part of the gain
X	You can exclude all or part of your gain under the rules explained in the Schedule D instructions for DC Zone assets or qualified community assets
R	You are electing to postpone all or part of your gain under the rules explained in the Schedule D instructions for any rollover of gain
W	You have a nondeductible loss from a wash sale
L	You have a nondeductible loss other than a loss indicated by code W
E	You received a Form 1099-B or 1099-S for a transaction and there are selling expenses or option premiums that aren't reflected on the form or statement by an adjustment to either the proceeds or basis shown
S	You had a loss from the sale, exchange, or worthlessness of small business (section 1244) stock and the total loss is more than the maximum amount that can be treated as an ordinary loss
C	You disposed of collectibles
M	You report multiple transactions on a single row
Z	You report deferred gain that is invested in a Qualified Opportunity Fund within 180 days of realizing the gain
P	You are a nonresident alien individual
Y	You are reporting your gain from a QOF investment
O	You have an adjustment not explained earlier in this column