W2 for deceased spouse that died in 2023

[inthelight1008]

My sister received a 2024 W2 for her deceased spouse.  The only box populated is Box 12 with code C for $77.  Is this an error?  Does she need to do anything with it?  She's tried contacting the company and she can't get a hold of anyone.

[SabrinaD2]

Box 12 with code C on a W-2 indicates the taxable cost of group-term life insurance over $50,000. Since it's for her deceased spouse, she doesn't need to take any action for her tax filing. It's good to keep it for records, though.

For more details, you can check these links:

• W-2 Box 12 Codes
• Form W-2 Box 12 Codes and Explanations