I have not heard this terminology before, but I did find this reference: "many plans have what's called a "premium pass through," where a portion of your HDHC premiums are automatically contributed to the HSA." Indeed, I now see a number of plans from major companies seem to refer to this.
My question is, "If this premium pass-through is part of the insurance premiums that you pay, then is this amount part of the amount coded with "DD" in box 12 on your W-2?"
If it is, then you have also gotten your tax benefit, because the DD amount is removed from Wages in box 1 on your W-2. So reporting it with code W would be redundant.
If this pass though amount is not part of code DD, then, yes, it should have been with code W.
But if your employer chose not to do that (you should ask why, since the IRS instructions for the W-2 are pretty clear on this point), then do the following:
- Go to Federal Taxes->Deductions & Credits->Medical and click on "HSA MSA Contributions".
- Go to the screen entitled "Did your employer tell you about any other contributions?" (see screenshot below)
- Click on "yes" to exposes the bottom three lines
- Enter the amount of the pass-through on the last line (see red arrow)
