What Does Box 12 Code EE Mean on a W-2?
Roth 457(b) contribution โ what it means, whether it's taxable, and what to do with it.
By the Easy Guides Editorial Team ยท Updated for 2026
Code EE in Box 12 of your W-2 means roth 457(b) contribution. Tax treatment: After-tax.
What Code EE means
It's the Roth version of Code G, available in some government 457(b) plans.
Does Code EE affect my taxes?
Your Roth contribution to a governmental 457(b) plan. It's after-tax, so it's already in your Box 1 wages with no deduction.
Where to find Code EE on your W-2
Box 12 has up to four slots โ labeled 12a, 12b, 12c, and 12d. Each slot shows a letter code and a dollar amount. The 12aโ12d labels are just line numbers; the actual code is the small letter next to the money. So "12a: EE 5,000" means Code EE with a $5,000 amount. When you file, enter the code and amount exactly as shown.