U.S. · W-2 box 12
W-2 box 12 code EE.
Roth money in a government 457(b), kept apart from code G.
Code EE is a Roth contribution to a governmental 457(b) plan, the kind offered by cities, counties and states. It stays in box 1 and counts toward the $24,500 2026 limit. It is not code G, which holds pre-tax 457(b) money and employer contributions.
Check your code EE amount
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What code EE means
IRS description: Code EE: Designated Roth contributions under a governmental section 457(b) plan. Use this code to report designated Roth contributions under a governmental section 457(b) plan. Do not use this code to report elective deferrals under code G.
Public employers with a governmental 457(b) can let staff make designated Roth contributions. Code EE is how those appear. The IRS specifically says not to put pre-tax 457(b) deferrals here: those go in code G. And because Roth money was taxed when earned, the IRS treats it like any other designated Roth contribution: included in boxes 1, 3 and 5.
EE only applies to a governmental 457(b). The IRS definition of EE is limited to governmental plans, so a nongovernmental 457(b) at a tax-exempt organization does not use it.
Where code EE shows up on your W-2 and return
- Box 1: included. The money was taxed as wages when you earned it.
- Boxes 3 and 5: included.
- Box 13: the IRS says not to check the Retirement plan box for contributions to a 457(b) plan, so a W-2 with code EE may show it unchecked.
- Form 1040: no extra entry. Nothing is subtracted from box 1.
Worked example
A county employee earns $70,000, defers $9,600 pre-tax to the 457(b) and $2,400 as Roth. Box 12 shows G 9600.00 (plus any county contribution) and EE 2400.00. Box 1 is $70,000 − $9,600 = $60,400; the $2,400 Roth portion is not subtracted. For the limit, his own deferrals are $9,600 + $2,400 = $12,000 against $24,500, leaving $12,500.
Limits and what to check
The IRS news release lists governmental 457 plans at $24,500 for 2026, with catch-up of $8,000 at age 50 and over and $11,250 at ages 60 to 63 (read November 1, 2026). Designated Roth and pre-tax elective deferrals share that limit, and it is combined across your 401(k), 403(b) and 457(b) deferrals at all employers. The Form 1040 instructions also mention a special higher 457(b) limit in the three years before retirement age; ask the plan if you are near that window. For limit-checking, remember that code G may include employer money, so use the plan statement for your own deferral.
Common mistakes
- Putting EE with G in one number. They are separate codes and only G can include employer money.
- Subtracting EE from box 1. Roth money is already part of box 1.
- Assuming a nonprofit 457(b) can have EE. The Roth code is only for governmental 457(b) plans.
- Expecting box 13 to be checked. The IRS says not to check it for a 457(b).
See every code in one searchable table on the W-2 box 12 codes lookup.
Sources
Primary sources opened on November 1, 2026. The plain-English parts of this page are our summary of them, not IRS guidance.
- IRS, General Instructions for Forms W-2 and W-3 (2026), Box 12, Codes (read 2026-11-01): code EE definition, the "do not use for code G" rule, Roth reporting and box 13 rule
- IRS news release: 401(k) limit increases to $24,500 for 2026 (read 2026-11-01): 2026 limits for governmental 457 plans
- IRS, Instructions for Form 1040 (2025 edition, latest read): excess elective deferrals (read 2026-11-01): higher 457(b) limit near retirement age
Frequently asked questions
What does code EE mean on a W-2?
Code EE reports designated Roth contributions under a governmental section 457(b) plan.
What is the difference between code G and code EE?
Code G is pre-tax 457(b) deferrals plus employer contributions, excluded from box 1. Code EE is your Roth money, included in box 1.
Is code EE in box 1?
Yes. Like all designated Roth contributions, it is reported in boxes 1, 3 and 5 because income tax and payroll taxes already applied.
Does code EE count toward my 457(b) limit?
Yes. Pre-tax and designated Roth deferrals share one limit, $24,500 for 2026, plus catch-up if eligible.
Can a nonprofit 457(b) use code EE?
No. The IRS definition of EE is limited to a governmental 457(b) plan.
Why is box 13 blank when I have code EE?
The IRS tells employers not to check the Retirement plan box for contributions to a 457(b) plan.
Not tax advice
This page summarizes IRS instructions written for employers and is not tax advice. Your payroll provider, plan administrator or a tax professional can confirm what a code means on your own form. Everything runs in your browser; nothing you enter is sent anywhere.