What is Box 9b, Total employee contributions?
This amount represents any Accumulated Deductions that were previously taxed and available to be recovered at the beginning of the tax year. Contributions made to SERS prior to January 1, 1982 and service purchase payments made to the plan prior to January 1, 1987 are eligible for tax-free withdrawal from the plan at retirement. These monies are called Pre-87 Non-taxable Contributions and if not withdrawn at retirement are recovered under the Safe Harbor Recovery Rules (see IRS Publication 575). Service purchase payments made after January 1, 1987 are called Post-86 Non-taxable Contributions and are also recovered using the Safe Harbor Recovery Rules. Once all the tax-free contributions are recovered, your gross distribution and taxable amount will be the same. Until you recover the total of all non-taxable money, a portion of your benefit is paid to you tax-free each year.
