Do I Report Elective Deferrals on My

Generally, you don’t report elective deferrals to your 403(b) account (except Roth contributions) on your tax return. Your employer will report elective deferrals on your 2025 Form W-2. Elective deferrals will be shown in box 12 with code E for pre-tax amounts and code BB for Roth amounts, and the Retirement plan box will be checked in box 13. If you are a self-employed minister or chaplain, see the discussions next.

Designated Roth nonelective contributions that are allocated to your account in 2025 will be reported on your 2025 Form 1099-R. Designated Roth nonelective contributions will be reported in boxes 1 and 2a and code G will be used in box 7.

Self-employed ministers. If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Deduct your contributions on line 16 of the 2025 Schedule 1 (Form 1040).

Chaplains. If you are a chaplain and your employer doesn’t exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return.

However, if your employer has agreed to exclude the contributions from your earned income, you won’t be allowed a deduction on your tax return.

If you can take a deduction, include your contributions on line 24g of the 2025 Schedule 1 (Form 1040).