I am working on a Tax Return where my Clients W-2 has three codes in Box 12- code D, code DD and code W. The Client had no distributions during 2019 from his HSA Account. Form 8889 is showing that he has an HSA Deduction of $1,035 which is the $3,500 maximum contribution amount for a single person less the $2,465 in Employer Contributions in Box 12- code DD on his W-2- is the $1,035 deduction accurate?
