Description of the 2012 Form W-2, Wage and Tax Statement ...

Box 12 C.Box 12 D.Box 12 E.Box 12 P.information. Amounts in excess of theoverall elective deferral limit must beincluded in income. See the “Wages,Salaries, Tips, etc.” line instructions forForm 1040.Note. If a year follows code D throughH, S, Y, AA, or BB, you made a make-uppension contribution for a prior year(s)when you were in military service. To figurewhether you made excess deferrals,consider these amounts for the year shown,not the current year. If no year is shown, thecontributions are for the current year.Taxable cost of group-term life insuranceover $50,000 (included in boxes 1, 3 (up tosocial security wage base), and 5).Elective deferrals to a section 401(k) cashor deferred arrangement. Also includesdeferrals under a SIMPLE retirementaccount that is part of a section 401(k)arrangement.Elective deferrals under a section 403(b)salary reduction agreement.Excludable moving expensereimbursements paid directly to employee(not included in boxes 1, 3, or 5).Box 12 W.Box 12 AA.Box 12 BB.Employer contributions (includingamounts the employee elected tocontribute using a section 125 (cafeteria)plan) to your health savings account.Report on Form 8889, Health SavingsAccounts (HSAs).Designated Roth contributions under asection 401(k) plan.Designated Roth contributions under asection 403(b) plan.Box 12 DD. Cost of employer-sponsored healthcoverage. The amount reported withCode DD is not taxable.Box 13.If the “Retirement plan” box is checked,special limits may apply to the amountof traditional IRA contributions you maydeduct.Note. Keep Copy C of Form W-2 for atleast 3 years after the due date for filingyour income tax return. However, to helpprotect your social security benefits,keep Copy C until you begin receivingsocial security benefits, just in case there isa question about your work record and/orearnings in a particular year.Form NFC-1326 (Revised 9/12)