The original post was misleading. Line 1h of the 1040 will include:
A bunch of stuff that's hard to explain. The following types of income must be included in the total on line 1h.
- Strike or lockout benefits (other than bona fide gifts).
- Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2024 under all plans was more than $23,000 (excluding catch-up contributions, as explained later), include the excess on line 1h. This limit is (a) generally, $16,000 if you have only SIMPLE plans, or (b) $26,000 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form W-2.
- A higher limit of $17,600 may apply to participants in certain SIMPLE plans. A higher limit may also apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age.
- Contact your plan administrator for more information. If you were age 50 or older at the end of 2024, your employer may have allowed an additional deferral (catch-up contributions) of up to $7,500 (generally, $3,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals. A higher catch-up contribution limit of $3,850 may apply to participants in certain SIMPLE plans. Contact your plan administrator for more information.
- Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 5a and 5b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA) are reported on lines 5a and 5b. Payments from an IRA are reported on lines 4a and 4b.
- Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA on line 1h. Instead, report distributions from an IRA on lines 4a and 4b.
please see 1040 Line 1h
Edited 03/17/2025 | 7:14 AM PST
@Choon01
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