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@hamphamp wrote:

I disagree.  If it all is posted under the Code W the employee is not afforded the income reduction.  My customers tell me it is their contribution and is only withheld by the employer and forwarded to the Trustee for the employee

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It is all required to be under Code W.  The employer should have already reduced Box 1 (and in most cases boxes 3 and 5) of the W-2 by the employee contribution.