Allocated tips that are not included in boxes 1, 3, 5 or 7.
Total dependent care benefits that the employer paid or incurred on the
employee’s behalf (including amounts from a Section 125 cafeteria plan).
Any amount over $5,000 is also included in box 1,3 and 5.
Some deferrals listed in this box may be subject to limits.
Code C – Taxable cost of group-term life insurance over $50,000.
Included in boxes 1, 3 (up to social security wage base), and 5.
Code D – Elective deferrals to a section 401(k) cash or deferred
arrangement. Also includes deferrals under a SIMPLE retirement account
that is part of a section 401(k) arrangement.
Code P – Excludable moving expense reimbursements paid directly to
employee. Not included in boxes 1, 3 or 5.
Code W – Employer and employee contributions to employee’s Health
Code AA – Designated Roth contributions under a section 401(k) plan.
Code BB – Designated Roth contributions under a section 403(b) plan.
Code DD – Cost of employer-sponsored health coverage. The amount
reported is not taxable.
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