@anothermacuser - That is not correct. Please cite the IRS regulations that permits that.
See IRS Pub 525 that specifies how to report it.
A 1099-MISC is never used for excessive deferrals.
[NOTE: currently there is a TurboTax but that errors on a W-2 with excess box 12 deferrals. That should be fixed on 4/5/19 but has nothing to do with how to report the excess.]
**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.**
