Is this the case even if the box 1 wages don’t reflect that salary reduction? For example, say the employee’s salary is $50,000, contributed $5,000 to a DCFSA, and $10,000 to a 401k. Box 1 shows $40,000, boxes 3 and 5 show $50,000. If box 10 shows $5,000, then shouldn’t box 1 be $35,000? Wondering if it’s a mistake on the employer’s end.
