What Does Box 12 Code FF Mean on a W-2?
QSEHRA permitted benefit — what it means, whether it's taxable, and what to do with it.
By the Easy Guides Editorial Team · Updated for 2026
Code FF in Box 12 of your W-2 means QSEHRA permitted benefit. Tax treatment: Informational.
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
Box 12 has up to four slots — labeled 12a, 12b, 12c, and 12d. Each slot shows a letter code and a dollar amount. The 12a–12d labels are just line numbers; the actual code is the small letter next to the money. So "12a: FF 5,000" means Code FF with a $5,000 amount. When you file, enter the code and amount exactly as shown.