Client's employer/financial advisor disagreement

[JackieCPA]

I have a client who had a pre-tax 403(b) plan through work - turns out for a few years the money has been being put into a Roth 403(b). The financial advisor to the plan says that it is the employers fault as they make the deposits into the account and were using the wrong account number and everything needs to be fixed on the W2 - which I agree since she was not paying taxes on those contributions. The employer thinks they would be falsifying information as they didn't have a Roth option to that plan and the financial advisor needs to just move the money from one account to another. Doing research on the IRS website, the only thing I can come up with is that it should be changed on the W2 and the money cannot be moved from one account to another. The client's employer says they will not do it. 

Can I just add the amount that was put into a Roth 403(B) but was deducted on a pre-tax basis as other income on her tax return to have her pay the tax that way? Seems like it would be the only option if neither the financial advisor nor the employer wants to say whose fault it really is and neither wants to find a way to rectify this problem. My client is aware that she would have to pay additional tax and is fine with leaving the Roth account alone - she just wants to ensure that it is corrected correctly, which I agree with. 

Any advice or ever had this situation happen to you? 

[Abby Normal]

I wouldn't use other income. Use the worksheet for wages because that's where it belongs, and wages are used for some calculations.

[BulldogTom]

How about using a substitute W2?   Use the employer EIN.  Now you have it in the wages section of the W2.  Add an explanation (which will never be read but will CYA if an audit comes).   

Tom
Longview, TX

[JackieCPA]

Thanks for the advice