What if employee contributions to HSA are made outside payroll?
I am a resident in NJ, and have three sources of HSA contributions: 1) employer contribution, 2) employee contribution through payroll, 3) employee contribution outside payroll (to reach the contribution limit).
In my W2, federal wages (box 1) is calculated as
gross pay
+ GTL (C-Box 12)
— 401(k) (D-Box 12)
— Other Cafe 125 (i.e., medical premiums)
— Cafe 125 HSA (W-Box 12) (i.e., only the HSA employee contribution through payroll)
My W2 does not report NJ wages, so I need to calculate it on my own for line 15 in the NJ-1040. How should it be calculated, particularly given the different sources of HSA contributions?
Also, should "total unreimbursed medical expenses" (line 1 in worksheet F to calculate the medical expenses deduction) include all three sources of HSA contributions?
