Can contributions to a school employee retirement plan be deducted?

[RBBrittain]

Generally not as a deduction per se. Are they reported on your W-2? If so, how?

[Carl]

If it's a tax deferred qualified plan, then yes. But then, that should already be reported as such in box 12 of your W-2.

[myersj_15]

It is listed as a deduction on my paystub...not listed on the W-2

[myersj_15]

Listed on Line 14 Other-RETIREMENT on W-2

[myersj_15]

Thanks!

[RBBrittain]

Note my edited answer. The answer is different for W-2 Box 14 vs. not on W-2 at all.

[RBBrittain · Accepted solution]

(Previous answer deleted due to revised response from OP. Pre-tax contributions are not treated as "basis".)

If your contributions are in W-2 Box 14, they have already been deducted from W-2 Box 1 (and possibly state boxes); you do not get to deduct them again. (Edit: W-2 Box 5, and possibly Box 3, will be bigger than Box 1 by the amount of these and any other pre-tax retirement contributions.) These are so-called 414(h)(2) pre-tax contributions, which are unique to state and local government pension plans (including most schools).