Where Are 403(b) Contributions Reported on W-2?

Your 403(b) contributions show up in Box 12 of your W-2. Traditional pre-tax elective deferrals are reported with Code E, and designated Roth 403(b) contributions are reported with Code BB.¹ The dollar amount next to the code is the total you deferred through payroll during the calendar year.

Reading Box 12: Codes E and BB

Box 12 is a multipurpose section of the W-2 that tracks deferred compensation and various benefits using lettered codes. It has room for up to four entries, labeled 12a through 12d, each holding one code and one dollar amount.² Your Code E or Code BB entry can land in any of those slots depending on what else your employer has to report.

Code E covers traditional 403(b) contributions made under a salary reduction agreement. These are pre-tax, meaning your employer withholds them before calculating federal income tax.

Code BB covers designated Roth contributions to a 403(b) plan.¹ Roth contributions are made with after-tax dollars, so the amount shown is informational; it records what you contributed so the IRS can track that you made designated Roth contributions and can determine whether your future withdrawals qualify for tax-free treatment.

Don’t confuse these with Code D, which is for 401(k) plans. Mixing up D and E is one of the most common W-2 errors.

Why Box 1 Doesn’t Match Boxes 3 and 5

The Code E amount directly reduces your federal taxable wages in Box 1. If you earned $70,000 and deferred $10,000 to a traditional 403(b), Box 1 shows roughly $60,000 before other pre-tax adjustments.³

Social Security and Medicare taxes work differently. Traditional 403(b) deferrals are still subject to FICA withholding, so those contributions do not reduce Box 3 (Social Security wages) or Box 5 (Medicare wages).⁴ In the example above, Boxes 3 and 5 would still reflect the full $70,000, subject to the applicable wage base. The Social Security wage base for 2026 is $184,500; Medicare has no cap.⁵

Roth 403(b) contributions get similar FICA treatment. They’re already after-tax for income tax purposes, and they remain in Boxes 3 and 5 for Social Security and Medicare.⁶ So whether you contribute to traditional or Roth, your Social Security and Medicare tax bills come out the same.

That’s why Boxes 1, 3, and 5 rarely match. The gap between Box 1 and the other two is largely explained by pre-tax retirement and benefit deductions like Code E.

The Box 13 Retirement Plan Checkbox

If you participated in the 403(b) at any point during the year, your employer should also check the “Retirement plan” box in Box 13.¹ It looks minor, but it drives whether your traditional IRA contributions are deductible. If the box is checked and your income exceeds certain thresholds, your IRA deduction phases out. A missing or incorrect checkmark here can prompt an IRS notice after you file.

Box 16 May Not Match Box 1

Box 16 reports state taxable wages. Most states follow the federal treatment and exclude pre-tax 403(b) deferrals, but a handful of states tax some or all retirement plan contributions. If your Box 16 is higher than your Box 1, that likely reflects your state taxing 403(b) deferrals that the federal government excludes. Check your state’s rules if the numbers don’t line up.

Mandatory Contributions Go in Box 14, Not Box 12

Some 403(b) plans require employees to contribute a set percentage of pay, separate from any voluntary elective deferrals. These mandatory contributions are not reported in Box 12. They go in Box 14 instead, which employers use for miscellaneous informational items.⁷ Box 14 has no standardized codes, so employers can label the entry however they choose. If you see an unfamiliar Box 14 item, your payroll or HR department can tell you what it represents.

Catch-Up Contributions Are Rolled Into the Same Code

Catch-up contributions don’t get their own code in Box 12. If you’re eligible for catch-ups and you make them, those amounts are added to your Code E total (for traditional) or your Code BB total (for Roth).² Your W-2 won’t break out the regular deferral from the catch-up portion.

Three types of catch-up contribution can apply to a 403(b) in 2026:

Age 50 or older by December 31: an additional $8,000 above the standard $24,500 elective deferral limit.⁸
Ages 60 through 63 by year-end: an enhanced SECURE 2.0 catch-up of $11,250 instead of $8,000.⁸
15 years of service at certain qualifying organizations (public schools, hospitals, churches, home health service agencies, and health and welfare service agencies): an additional $3,000 per year, up to a $15,000 lifetime limit.⁹

Whichever catch-ups apply to you, they all roll into a single Code E or Code BB figure on your W-2.

Employer Contributions Don’t Appear on the W-2

Matching contributions and non-elective employer contributions to your 403(b) generally don’t appear on your W-2 at all. They aren’t part of your current income, so they’re not in Box 12 and not in your taxable wages. Your plan administrator provides that information on a separate annual statement, and you pay income tax on those amounts only when you take distributions.

One recent SECURE 2.0 wrinkle: if your employer offers Roth matching contributions, those employer matches are reported on Form 1099-R for the year they’re allocated to your account, not on your W-2.⁶

Checking Your W-2 for Errors

Box 12 mistakes happen more often than you’d expect. Common ones include using Code D (401(k)) instead of Code E, reporting the wrong dollar amount, or failing to check the Box 13 retirement plan box. The IRS publishes a page specifically listing these errors because they see them so frequently.¹

To check yours, pull your final pay stub of the year and compare the year-to-date 403(b) contribution figure against the Code E or Code BB amount on your W-2. They should match. If they don’t, ask your employer to issue a corrected W-2 (Form W-2c). Don’t file with numbers you know are wrong; the IRS gets a copy of your W-2, and mismatches eventually trigger a notice.

1
Internal Revenue Service. Common Errors on Form W-2 Codes for Retirement Plans
2
Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3
3
Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3 – Section: Box 1
4
Internal Revenue Service. Retirement Plan FAQs Regarding Contributions – Are Retirement Plan Contributions Subject to Withholding for FICA, Medicare or Federal Income Tax
5
Social Security Administration. Contribution and Benefit Base
6
Internal Revenue Service. SECURE 2.0 Act Impacts How Businesses Complete Forms W-2
7
Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3 – Section: Box 14
8
Internal Revenue Service. Retirement Topics – 403(b) Contribution Limits
9
Internal Revenue Service. 403(b) Plan Fix-It Guide – An Employee Making a 15-Years of Service Catch-Up Contribution