My son's school employer added his contributions from his 1/8/2024 paycheck to his W2 Box12-CodeW for the 2023 year. However, the HSA custodian has the online 5498-SA only including the employer contributions through his Dec 2023 paycheck (early December). The difference between box 2 of the 5498-SA (box 3 = 0) and the W2 box12 is the January 2024 paycheck amounts, and he didn't make any contributions outside of these.
Who is wrong, the custodian or the employer? Is this something that needs to be fixed? He isn't anywhere near the max limit, so that doesn't come into play, it is only about $670 on the W2 and $320 on the 5498-SA
