Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Your employer will report contributions on your Form W-2 Wage and Tax Statement. Elective deferrals are reported 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 below.
Per IRS Publication 571 Tax-Sheltered Annuity Plans (403(b) Plans), page 3:
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 15 of the 2022 Schedule 1 (Form 1040).
To report this in the TaxAct® program, go to our Self-Employed Retirement Plans FAQ. Refer to IRS Publication 560 Retirement Plans for Small Business to determine the contribution amount that can be deducted on Schedule 1 (Form 1040) Additional Income and Adjustments to Income, Line 16.
Per IRS Publication 571 Tax-Sheltered Annuity Plans (403(b) Plans), page 3:
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 24 of the 2022 Schedule 1 (Form 1040 or 1040-SR). Enter the amount of your deduction on "contributions by certain chaplains to section 403(b) plan" on line 24g.
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