Incorrect W-2's

[RNuse09]

What do you guys do when you feel the w-2 is incorrect. I have a teachers who contributes to pension which is deducted from box one on the w-2. In box 14 she has s125 which is not deductible from box 1. Client says it is a flexible spending account. Am I missing something shouldn't this be excluded from box 1 just like the pension?

[Burke]

It is excluded from Box 1. It is also excluded from Box 3 & 5, which is why you cannot tell unless you have access to a detailed form W-2 that shows this. Pensions are not excluded from FICA/MC.

[RNuse09]

Thanks

Thanks Burke, I guess it was excluded I just can't tell. I feel stupid that I didn't realize that.

[Burke]

Sometimes its difficult to determine as the TP has no clue whether it is tax-sheltered or not. General rule to me is, assume it is unless TP can prove otherwise, by paystub (which does not always make it clear, either) or employer's verification.