Anything marked as DD in box 12 on your W-2 has already been removed from Wages in boxes 1, 3, and 5 before your W-2 was printed. For this reason, you cannot deduct these amounts elsewhere on the return, because you have already gotten the tax benefit.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
