The W-2 box 12 code D does not go on a tax return at all, but it can be used to determine any Savers Credit. If no 8880 form then there is no reason to even enter it because it does not do anything else. The IRS gets that information from the copy for the form sent by your employer, not you.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
