W-2 Box 12 Code AA — Roth 401(k) contributions
Your designated Roth 401(k) contributions. Already included in Box 1 (taxed now), but qualified distributions in retirement are tax-free.
At a glance — Box 12 Code AA
- Box name
- Roth 401(k) contributions
- Reports to
- Already in Box 1. Feeds Form 8880 (Saver's Credit).
- Check against
- Your 401(k) statement's Roth contribution YTD total.
What Box 12 Code AA means
Code AA reports designated Roth 401(k) contributions — after-tax dollars that grow tax-free and can be withdrawn tax-free in retirement if the Roth account has been open 5+ years and you are 59½+. Unlike traditional 401(k) code D contributions, code AA does NOT reduce Box 1 — you are paying income tax on this money now.
The combined §402(g) limit applies to traditional (code D) + Roth (code AA) — you cannot exceed the annual cap total across both. For example, you can split the year's limit between the two however you like, but the sum cannot exceed the cap.
Tax return implications
- No effect on Box 1 (already included).
- Counts toward Saver's Credit up to the credit limits.
- SECURE 2.0 §603 (live as of plan year 2026) requires catch-up contributions to be made as Roth (code AA) for participants whose prior-year FICA wages from the plan-sponsoring employer exceeded the §603 high-earner threshold (statutory base $145,000, indexed for plan years after 2024) — cannot be code D.
Common pitfalls & things to check
- Don't mix up code AA with code D — AA is Roth (after-tax, tax-free growth), D is traditional (pre-tax, taxed at distribution).
- Roth 401(k) employer matching historically goes to the pre-tax side — ask HR if you want the match as Roth (SECURE 2.0 allows it).
- The 5-year Roth 401(k) clock is plan-specific; rolling to a Roth IRA may start a new 5-year clock on the IRA side.
For 2025 returns (filed by April 15, 2026)
- §402(g) elective deferral limit
- $23,500
- Age-50 catch-up $7,500 · SECURE 2.0 ages-60–63 super-catch-up $11,250 · §415(c) total additions $70,000. Combined across code D + AA (traditional + Roth).
Values sourced from central tax-year config at build time — update automatically on FY rollover.
Related W-2 boxes
Box 12 — Codes (401(k), HSA, health coverage, ISO, and more)
Up to four labeled amounts (12a–12d) using IRS codes. Common codes: D (401(k) elective deferral), DD (employer health coverage cost), W (employer + employee HSA contributions), AA (Roth 401(k)).
Box 12 Code D — Elective deferrals to a 401(k) plan
Your traditional (pre-tax) 401(k) elective deferrals. Reduces Box 1 dollar-for-dollar, up to the annual §402(g) elective deferral limit (higher with age-50 catch-up and SECURE 2.0 ages-60–63 super-catch-up).
Box 12 Code DD — Cost of employer-sponsored health coverage
The total cost (employer + employee share) of your employer-sponsored group health coverage. Informational only — does not affect your tax.
Box 12 Code E — Elective deferrals to a 403(b) plan
Your traditional (pre-tax) 403(b) elective deferrals. Reduces Box 1 up to the annual §402(g) limit, with a special 15-year catch-up for long-tenured employees of certain nonprofits.
Reconciling your W-2 at tax time? Use the paycheck calculator to verify expected federal, Social Security, and Medicare withholdings on your salary, and the federal income tax calculator to estimate your refund or balance owing before you file.
Related Calculators
Paycheck Calculator
Federal, state, FICA withholding, net take-home, W-4 alignment
Federal Income Tax Calculator
10–37% brackets, $15,750 standard deduction, progressive calculation
W-4 Withholding Optimizer
Form W-4 allowances, correct federal withholding, avoid penalties
FICA & Social Security
6.2% SS to $176,100, 1.45% Medicare, 0.9% additional Medicare
Tax Refund Estimator
Estimate federal refund, withholding vs liability, adjustments
401(k) Calculator
Contribution limits, employer match, tax-deferred growth
Sources
W-2 box definitions per IRS General Instructions for Forms W-2 and W-3 and IRC §6051. Rates and thresholds current for tax year 2025 (file by April 15, 2026); 2026 figures included where published.