Yes, I am saying the IRS instructions appear to be wrong. By the time W2s are required to be mailed, all of the 2020 HSA contributions should be in the employers system and reported on the employee's W2. The W2 as a report of the calendar year earnings and deductions accruals would contain the calendar year totals rather than just that received by 12/31. I think that's why the W2s generally don't equate to the last paycheck in a calendar year.
