Skip to main content
Level 2
April 25, 2026
Question

W2 Box 1 is less than BOX11.

  • April 25, 2026
  • 1 reply
  • 16 views

Shall I ask the IRS for acceptable solution?

    1 reply

    Mike9241
    Level 15
    Level 15
    April 26, 2026

    you're going to have to provide more info about the W-2 as to what it constitutes if other than the 457 amount. If you think it's wrong, you should first contact your employer to get an explanation and, if needed, a corrected W-2. That's what the IRS will tell you to do first.

    Box 11. This amount is (a) reported in box 1 if it is a distribution made to
    you from a nonqualified deferred compensation or nongovernmental
    section 457(b) plan, or (b) included in box 3 and/or box 5 if it is a prior
    year deferral under a nonqualified or section 457(b) plan that became
    taxable for social security and Medicare taxes this year because there is
    no longer a substantial risk of forfeiture of your right to the deferred
    amount. This box shouldn’t be used if you had a deferral and a
    distribution in the same calendar year. If you made a deferral and
    received a distribution in the same calendar year, and you are or will be
    age 62 by the end of the calendar year, your employer should file Form
    SSA-131, Employer Report of Special Wage Payments, with the Social
    Security Administration and give you a copy.

     

    Mike9241
    Level 2
    May 1, 2026

    W2 Box 1 is less than Box 11 because Premiums paid to former employer for post retirement medical insurance is  deemed to be on a pre-tax basis so that the premium I paid was deducted from the amount on Box 1, so that Box 1 is less than Box 11

    CatinaT1
    Level 15
    May 1, 2026

    This is ok and because the amount is box 11 is not taxes. Only the amount in box 1 will be taxed.

    **Say "Thanks" by clicking the thumb icon in a post. **Mark the post that answers your question by clicking on "Mark as Best Answer"