What is box d on w2?

Box d on Form W-2 is used to report the employee's pretax contributions to specific retirement plans, such as a 401(k) or 403(b) plan. This box may also include contributions made to a flexible spending account (FSA), health savings account (HSA), or other similar types of pretax deductions for benefits.

The amount reported in Box d is not included in the employee's total wages reported in Box 1. Instead, it is used to reduce the employee's taxable income on their individual tax return.

Employers are required to report these pretax contributions in Box d to ensure the proper tax treatment of the employee's retirement or benefit contributions. It is important for employees to review this box on their Form W-2 to ensure the accuracy of the reported contributions and to make sure they are taking advantage of any tax benefits associated with these deductions.