Retirement tax questions

It is NOT an IRA.     What code is in box 12?  You only report it on the W-2 and nowhere else.

If a code "D" then it is a 401(k) plan.
if code "AA" it is a 401(k) Roth plan - otherwise called a "Designated Roth".  That is type of 401(k) plans and NOT an IRA.
If a code "BB"  it is a 403(k) Designated Roth - also not an IRA.
**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.**