No, employee contributions to a SIMPLE IRA plan are not deductible by participants. Employee salary reduction contributions to a SIMPLE IRA are not included in the “Wages, tips, other compensation” box of the Form W-2 and are not reported as income on your Form 1040.
If you are a sole proprietor or partner, however, you would deduct your own salary reduction contributions and your own matching or non-elective contributions. Upgrade to TurboTax Self-Employed online version, follow the step-by-step interview questions to enter information under Less Common Business Situations / Self-employed Retirement