You are correct that an amount listed in Box 12 as Code DD is not taxable. This amount represents health insurance premiums paid through the employer which are non-taxable fringe benefits.
In order to accurately file your return, you will need to contact the employer and have them issue a corrected Form W-2 with the proper amount of wages in Box 1.
IRS W-2 instructions require health insurance premiums be included in "Wages"???
You are correct that an amount listed in Box 12 as Code DD is not taxable. This amount represents health insurance premiums paid through the employer which are non-taxable fringe benefits.
In order to accurately file your return, you will need to contact the employer and have them issue a corrected Form W-2 with the proper amount of wages in Box 1.