<p>Since this is resurrected, my opinion, but there are probably experts who know the answer. I contribute a significant chunk of money to my state retirement, which doesn’t appear in box 12 or line 32. I have always reported it on FAFSA because I think it is supposed to be reported. Love to have somebody tell me I shouldn’t, but it is still retirement contributions in that year whether it appears on W-2 specifically or not. The big difference between box 1 and box 3 on W-2 needs to be accounted for. Experts? I would love to lower my EFC but I think you report it.</p>