Is this your situation related to the USERRA?
Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) make-up amounts to a pension plan.
If an employee returned to your employment after military service and certain make-up amounts were contributed to a pension plan for a prior year(s) under the USERRA, report the prior-year contributions separately in box 12.
See the TIP above Code D under Box 12—Codes. You may also report certain make-up amounts in box 14. See Box 14—Other in Specific Instructions for Form W-2.
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