D21 indicates your make-up contributions for 2021 under the Uniformed Services Employment and Reemployment Rights Act (USERRA).
For example, elective deferrals of $2,250 for 2020 and $1,250 for 2021 under USERRA under a section 401(k) plan are reported in box 12 as follows.
D 20 2250.00, D 21 1250.00.
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