To my Virginia friends. I am seeing on state county,school and govt w-2 where the TP is having to contribute to the VRS plan. This amount is not included in the Box 1 of the W-2 but is included in the box 3 and 5 amount. I also see in box 12 with an e code for a very small amount. Is the amount that the TP is putting into the vrs account eligible for the credit. I don't think so but open for other responces. I know that the 414(H)(2) don't qualify. The amount except for the code E # is not on the w-2 anywhere. Found on pay stub when there was a wide variance between Box 1 and box 5.