According to the Wisconsin Department of Revenue, see HERE amounts contributed to a health savings account pretax
by an employee under Sect. 125 IRC (cafeteria plan), are taxable wages for Wisconsin. So if you can see your Wisconsin wages in Box15 of your W2 which is your state gross wages adds back the 1,081.18 , then you know that the amount represented as a cafeteria plan "deducted" from your pretax gross wages reported in Box 1 of your W2 is added back for the state of Wisconsin.
Box C and D have nothing to do with a cafeteria plan. The numbers in these boxes merely represent the following,
C- Taxable costs of group life insurance over 50,000 included in W2 boxes 1,3( upto Social Security wages base and Box 5.
Taxable costs. This is included in your taxable income.
D-Elective deferral under a Section 401k cash or arrangement plan. This is included in your taxable income as well.This includes a simple 401K arrangement. This is included in your taxable income as well. See HERE
Cafe 125 would typically show up in Box 14. You may wish to doublecheck with your employer as to why it was entered in Box 12 instead.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
