State tax filing

The IRS considers any contributions made by your employer OR made by you by means of a payroll deduction scheme to be "an employer's contribution".

 

The rationale is that both amounts are pre-tax. This amount is found with code "W" in box 12 on your W-2.

Since California does not allow the exclusion of HSA contributions from state income, the amount is added back to your federal income for purposes of the state.