Box 3 amount is different exactly like a contribution to a 401k, i.e., box 1=$36,500 box3=$40,000 (of which tells me she contributed $3,500 to the 401A) She works for a govt. agency so it's deemed a 401A. My belief is the accounting firm should have put the amount in box 12 with a code D but that's reserved for a 401k??!! It seems she should qualify for the Retirement Savings Contribution Credit because she files mfj and would qualify for the income criteria but because it's in box 14 with no code I don't know what to do. Thanks!!
