Where do I report pre-tax income such as contributions to health plans, life insurance, parking, etc.?
Pre-tax income is a form of untaxed income. The questions in Section E, F and G ask for information about all types of income received, including untaxed or pre-tax sources. Most types of untaxed income are specified in questions E9a-l. If your pre-tax income is a contribution to a medical spending account or a dependent care account, you should report this amount in question E9g. Your employer should be able to confirm that you are participating in a medical spending account if you are unsure. Other types of pre-tax income (parking, life insurance, etc.) should be reported in question E9l: other untaxed income. You should also include any pre-tax income from the previous year in question F4 and any pre-tax income for the next year, in question G4.
