W-2 Box 12 Code BB — Roth 403(b) contributions
Your designated Roth 403(b) contributions. Already included in Box 1 (taxed now); qualified distributions are tax-free.
At a glance — Box 12 Code BB
- Box name
- Roth 403(b) contributions
- Reports to
- Already in Box 1. Feeds Form 8880 (Saver's Credit).
- Check against
- Your 403(b) statement's Roth contribution YTD total.
What Box 12 Code BB means
Code BB reports designated Roth contributions to a 403(b) plan. Like Roth 401(k) (code AA), these are after-tax contributions that grow tax-free and can be withdrawn tax-free in qualified retirement distributions (5+ years + 59½).
Code BB is the 403(b) equivalent of code AA (401(k)). Deferral limits are the same §402(g) cap, combined across code E (traditional 403(b)) and code BB (Roth 403(b)), plus the same age-50 catch-up and SECURE 2.0 ages-60–63 super-catch-up.
Tax return implications
- Already in Box 1 — no separate adjustment.
- Counts toward the Saver's Credit.
- SECURE 2.0 high-earner mandate (catch-ups must be Roth) applies to 403(b) code BB the same way it applies to 401(k) code AA.
Common pitfalls & things to check
- Don't confuse code BB with code E — BB is Roth (after-tax), E is traditional (pre-tax).
- If you have both a 403(b) code E/BB and a 457(b) code G/EE, the 402(g) limit applies separately — possible to effectively double up.
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.
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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.