What Does Box 12 Code FF Mean on a W-2?
QSEHRA permitted benefit. What it means, whether it is taxable, and what to do with it.
By the Easy Guides Editorial Team · Updated for 2026
Box 12 Code FF is qsehra permitted benefit.
What Code FF means
It shows your permitted benefit amount, not necessarily what you used. It generally has no direct effect on your return.
Does Code FF affect my taxes?
The maximum benefit available to you under a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA). It reports what your small employer made available for health costs.
Where to find Code FF on your W-2
Look at box 12, in the middle-right of the form. It has up to four lines, labelled 12a, 12b, 12c and 12d. Those letters are only line labels. The code you want is the small letter or pair of letters printed next to the amount, and it will read FF. If you have more than four entries, your employer issues a second W-2 to carry the rest.
Not the code you were looking for? The full box 12 code list covers every letter, and the W-2 box decoder explains every box on the form.