Hi,

I am a single member S corp

I have opened solo 410k and contributed employee portion of $22500 deferred compensation for 2023. 

My gross wages are $70000k out of which $22500 deducted for 402k, 7750 for HSA and $4166 for Medical premium

All this is reported on W2.

My question is

As employer can contribute 25% of wages, so what will be. Is it gross wage, box 1 wage from W2 or box 3 wage. 

Then on line 17, what amount should be reported. 

$17500 employer share of contribution or $40000, total of employee and employer?