W-2 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.
At a glance — Box 12 Code E
- Box name
- Elective deferrals to a 403(b) plan
- Reports to
- Already reflected in Box 1. Feeds Form 8880 (Saver's Credit).
- Check against
- Your 403(b) account statement showing YTD pre-tax deferrals.
What Box 12 Code E means
Code E reports your traditional (pre-tax) elective deferrals to a 403(b) plan — the retirement plan type available to employees of public schools, certain nonprofits (501(c)(3) organizations), and some religious organizations. Tax treatment and limits mirror 401(k) code D: same §402(g) elective deferral limit, same age-50 catch-up, same SECURE 2.0 ages-60–63 super-catch-up.
403(b) plans have a unique 15-year service catch-up under §402(g)(7) for employees of qualifying educational, church, hospital, or health organizations who have completed 15+ years of service: up to $3,000/year, $15,000 lifetime (statutory figures, not indexed). This is in addition to the age-based catch-ups.
Tax return implications
- Already reduces Box 1 — no separate deduction on the 1040.
- Qualifies for Saver's Credit if AGI is below threshold.
- Roth 403(b) contributions appear in code BB, not code E.
Common pitfalls & things to check
- If you have both a 403(b) and a 457(b) (common for public-school and state-agency employees), you can effectively 'double dip' — the 402(g) limits apply separately to each plan.
- Universal availability: most 403(b) plans must offer participation to all employees — if you're not enrolled, you may be missing out on an automatic retirement benefit.
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 W — Employer and employee HSA contributions
Total Health Savings Account contributions — both employer and employee (via pre-tax payroll). Capped at the §223 annual HSA limit for your HDHP coverage tier, plus the $1,000 age-55+ catch-up under §223(b)(3)(B)(ii).
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.