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Client bonused himself $28,000 to max out his deferral

He reported on his W2 $28K in box 12 and coded it D
I told him he exceeded the 402g limit 

He withheld taxes from the $28K and deposited $25,858 into the plan.

He wants to say that the extra $2K is a voluntary contribution.  He can do this (doesn't exceed 415 limit) but it needs to be in Box 14... correct?
And technically he needs to actually deposit $28,000... correct?

In the end he needs to amend the W2 and make whole the $28K in the plan... correct?

Its not easy being green

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