I'm running in to the same issue for a tax return I'm preparing for a friend. Just because your own contributions show up in box 14 instead of box 12, that doesn't necessarily mean they were after tax contributions. For example, for my friend, his pre-tax contributions to his KPERs plan on his last pay advice for the year agree to the penny to the amount shown on his W-2 in box 14. So I know for a fact that his own personal KPERs contributions are pre-tax and are showing up in box 14. But I'm not sure what to do about it. Most answers I receive say just to plug that amount into box 12 even though it shows up in box 14. But I'm afraid that the IRS will kick it back. So I'm not sure what to do.
