Sec 125 Cafeteria plan on W-2?

[AZ-Tax]

Trying to network with a bookkeeper and one of her clients is doing something with their W-2's. Wants to know if 401K contributions is included in Box 1 of W-2. I believe the answer to that is NO if deferred but the 2nd question has me puzzled. Sec 125 contributions. Are they included in Box 1 of W-2? In Box 12 of W-2 under my drop down menu of codes, I cannot locate the Sec 125 plan. Any help would be apprecited.

[AZ-Tax]

I found this link

http://benefitslink.com/modperl/qa.cgi?db=qa_125&id=140

If I understand this correctly, the Sect 125 pretax contibution is subtracted from Box 1 & Box 3 of W-2, but still not reported on W-2, correct?

[BP.]

Sec 125 contributions. Are they included in Box 1 of W-2? .

Sec 125, as in, perhaps, health insurance premiums paid by the employee through payroll deductions? Not includable in W-2 Box 1- that is why they are in a Sec 125 plan- to get the pre-tax treatment.

[BP.]

Try this link- the W-2 instructions themselves.

http://www.irs.gov/pub/irs-pdf/iw2w3.pdf

[Burke]

401K is not in Box 1, but is in Box 3 & 5. Also shown in 12a.
125 is not in Box 1, 3 or 5. Nothing required in Box 12, but optional info can be shown in Box 14.