I know, it shouldn't be. But I've seen all sorts of employer mistakes with HSAs and medical FSAs on W-2s.
A cafeteria plan covers many kinds of tax-free benefits and could include an HSA, medical FSA, dependent care FSA, medical insurance, or accident and life insurance. And there is no such thing as an "HDHP account" as the taxpayer asked. The taxpayer might have HDHP insurance, or they might have a flexible spending account, or they might have a health savings account. Without knowing exactly what the employee benefits are and what the taxpayer's situation is, the "Cafe 125" on the W-2 might need to be treated in several different ways on the tax return, or it might simply be there for information (if in box 14) and should be ignored for tax return purposes.
