W2 Box 12a - 12d are just the box numbers.They don't have to be filled in.But if they have a Code (1 or 2 capital letters) and amount you need to enter it.Don't confuse the lowercase letters a-d with the uppercase Codes A, B, C, D, DD, etc.The lowercase a-d are just part of the box label. You don't enter them.You can enter the Code and Amount in any box 12.