DH352
Returning Member

Does imputed income in box 1 of W2 qualify for Roth contribution

The amount in box 1 of my employer W2 consists of imputed income from an employee discount for which Social Security and Medicare was withheld (boxes 4 and 6) .  No amount is in box 11 and box 14 contains the amount in box 1 and the code IMPT.   I am responsible for income tax on the box 1 amount.   Is that amount eligible income for a Roth contribution?