{"id":2860,"date":"2025-08-22T09:17:36","date_gmt":"2025-08-22T09:17:36","guid":{"rendered":"https:\/\/staging-prod-va.cdcndevelopment.com\/?post_type=faq&#038;p=2860"},"modified":"2026-01-21T17:22:50","modified_gmt":"2026-01-21T17:22:50","slug":"what-does-it-mean-if-my-w-2-has-an-amount-and-code-ii-in-box-12","status":"publish","type":"faq","link":"https:\/\/www.consumerdirectva.com\/zh_cn\/faq\/what-does-it-mean-if-my-w-2-has-an-amount-and-code-ii-in-box-12\/","title":{"rendered":"What does it mean if my W-2 has an amount and code II in box 12?"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>If your W-2 has an amount and code II in box 12, the enrollment documents that you completed indicated that you qualified for the Difficulty of Care tax exemption (IRS Notice 2014-7). IRS Notice 2014-7 provides that certain Medicaid waiver payments are excludable from federal and state income tax.<\/li>\n\n\n\n<li>If an employee qualifies for this exemption, no wages are reported in box 1 of the W-2 and federal and state income taxes are not withheld.<\/li>\n\n\n\n<li>New for 2025 W-2s, code II in box 12 is used to report Medicaid waiver payments which were excluded from federal and state income taxes.<\/li>\n\n\n\n<li>If your 2025 W-2 includes code II in box 12, we recommend you contact a tax professional. Consumer Direct Care Network cannot provide tax advice.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false},"faq-category":[39],"acf":[],"_links":{"self":[{"href":"https:\/\/www.consumerdirectva.com\/zh_cn\/wp-json\/wp\/v2\/faq\/2860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.consumerdirectva.com\/zh_cn\/wp-json\/wp\/v2\/faq"}],"about":[{"href":"https:\/\/www.consumerdirectva.com\/zh_cn\/wp-json\/wp\/v2\/types\/faq"}],"wp:attachment":[{"href":"https:\/\/www.consumerdirectva.com\/zh_cn\/wp-json\/wp\/v2\/media?parent=2860"}],"wp:term":[{"taxonomy":"faq-category","embeddable":true,"href":"https:\/\/www.consumerdirectva.com\/zh_cn\/wp-json\/wp\/v2\/faq-category?post=2860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}