tagging field label text

[SusanHales]

I am trying to create a tagged PDF form to ensure its accessibility. I would like to know which element type I should assign to a field label. In other words, let's say I have a form I created in Word and then saved as a PDF, and the first line looks like this:

Last Name:_________________________ 

There is a Last Name field located just above the line, and it is tagged "Form". Now, how should I tag the words "Last Name"?  I don't see an option like "Field Label" as an element, but "Paragraph" doesn't seem appropriate.

[a_C_student]

As a general rule I look to the PDF/UA Reference Suite (http://www.pdfa.org/publication/pdfua-reference-suite/) for best practice tagging examples. Document 10 in the suite is a form. It uses this approach:

<Div>
   <Caption>
      <P>
         Last Name:
   <P>
      <Form>
         last-name-OBJR

Don't forget to include a Tooltip in the form field properties.