Publication 571
taxmap/pubs/p571-006.htm#en_us_201212_publink1000239625Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Your employer will report contributions on your 2012 Form W-2. Elective deferrals will be shown in box 12 and the
Retirement plan
box will be checked in box 13. If you are a self-employed minister or chaplain,
see the discussions next.
taxmap/pubs/p571-006.htm#en_us_201212_publink1000239626If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Deduct your contributions on line 28 of the 2012 Form 1040.
taxmap/pubs/p571-006.htm#en_us_201212_publink1000239627If you are a chaplain and your employer does not 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 will not be allowed a deduction on your tax return.
If you can take a deduction, include your contributions on line 36 of the 2012 Form 1040. Enter the amount of your deduction and write "403(b)" on the dotted line next to line 36.