Boxes 12a-d break down certain pre-tax deductions and have corresponding codes:
- C – Taxable fringe term life insurance > $50,000.
- E – Pre-tax annuity total (403(b)).
- BB – Roth post-tax annuity total (403(b)).
- DD – Total cost of employer-sponsored health coverage, which is the sum of costs paid by employee + employer added together.
- W – Health savings account, which is what you contributed to your health savings account for the calendar year. This is NOT for medical flex spending.
