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) plan's year-end statement, specifically the Roth (after-tax) contribution total — it should match code BB and be separate from any traditional pre-tax total shown as code E on the same statement.
What Box 12 Code BB means
Code BB reports your designated Roth 403(b) contributions — the after-tax counterpart to code E, available only through the same employers that can offer a 403(b) at all: public schools, tax-exempt §501(c)(3) organizations, and certain ministers and church employees. Like Roth 401(k) code AA, these dollars are taxed now (already in Box 1) and come out completely tax-free in retirement if the distribution is qualified: the account has been open 5+ years and you're 59½ or older, disabled, or the distribution is after death.
Code BB shares one combined §402(g) limit with code E — your traditional and Roth 403(b) deferrals to the same plan add up against a single annual cap, the same way code D and code AA combine for a 401(k). The age-50 catch-up and SECURE 2.0's ages-60–63 super-catch-up apply to the combined total.
403(b) plans have one feature Roth 401(k)s don't: the 15-year-of-service catch-up under §402(g)(7), and it can be taken as Roth (code BB) as well as traditional (code E). The IRS treats these as one shared allowance — using part of your 15-year catch-up as a Roth contribution in one year reduces how much of the $15,000 lifetime cap remains available to you as either type in later years. If you have 15+ years at the same qualifying organization and your plan allows it, ask whether the extra amount can be directed to Roth.
SECURE 2.0 §603's mandatory-Roth-catch-up rule for higher earners reaches 403(b) plans exactly the way it reaches 401(k) plans: once fully phased in (the IRS's final regulations apply it to taxable years beginning after December 31, 2026, with earlier adoption allowed under a good-faith standard for 2026), anyone whose prior-year FICA wages from the plan sponsor exceed the inflation-indexed threshold must direct catch-up contributions to code BB rather than the pre-tax code E side.
Tax return implications
- No effect on Box 1 — Roth 403(b) contributions are already included in your taxable wages.
- Counts toward the Saver's Credit (Form 8880), same AGI phase-out as any other elective deferral.
- The 15-year service catch-up can be taken as code BB, but it draws down the same lifetime cap whether you take it as Roth or traditional — track cumulative use across both codes.
- If SECURE 2.0's high-earner catch-up mandate applies to you, your catch-up contributions must go to code BB, not code E, once the requirement phases in for your plan.
- A separate 457(b) Roth contribution (code EE) is NOT aggregated with code BB — the two draw from independent limits, the same way traditional code E and a 457(b) code G don't share a limit.
Common pitfalls & things to check
- Don't confuse code BB (Roth 403(b)) with code E (traditional 403(b), pre-tax) on the same W-2 — check whether your plan statement is showing you the after-tax or pre-tax total before assuming which box it maps to.
- Don't confuse code BB with code AA — both are Roth retirement contributions taxed the same way, but code BB only comes from a 403(b), which only public schools, 501(c)(3) nonprofits, and certain religious employers can offer. A for-profit employer's Roth contributions will be code AA instead.
- A 403(b) code BB and a 457(b) Roth (code EE) are separate limits, not combined — a public-school or state-agency employee with access to both can direct the full annual limit to each.
- If you're using the 15-year catch-up as Roth, confirm your plan administrator is tracking it against the shared lifetime cap correctly — it's easy for a plan to under- or over-count if you've split usage between code E and code BB in different years.
- As with 401(k) code D and code AA, a high code BB number by itself isn't a problem — check code E plus code BB together against the annual §402(g) limit, not either figure in isolation.
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.
FAQ
What is code BB on my W-2?
Code BB reports your Roth (after-tax) contributions to a 403(b) plan — available to employees of public schools, 501(c)(3) nonprofits, and certain religious employers. It's already included in Box 1, since Roth contributions are taxed in the year you make them.
Is code BB the same as code AA?
Same tax treatment, different plan type. Code AA is Roth 401(k); code BB is Roth 403(b), only available where a 403(b) is offered in the first place. If you switch from a 403(b) employer to a 401(k) employer, your Roth contributions will move from code BB to code AA.
Does the 403(b) 15-year catch-up apply to Roth contributions?
Yes — the 15-year-of-service catch-up under §402(g)(7) can be taken as either traditional (code E) or Roth (code BB), but both draw against the same $15,000 lifetime cap, so using it as Roth in one year reduces what's left for either type later.
Can I contribute to a 403(b) Roth and a 457(b) in the same year?
Yes. A 403(b) (traditional or Roth, code E or BB) and a 457(b) have separate §402(g) limits that aren't aggregated — common for public-school and government employees who have access to both plan types.
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.