Yes. A w2 must be issued showing the income and the deferment with the proper codes and amounts. The 105-HRA is paid by the employer for the employee and the portion belonging to the employee must be added into wages.
Wages would look like this:
1. Reimbursement for family health premiums:
$7,000
2. Reimbursements for uninsured medical expenses:
$5,000
3. W-2 Cash Wages:
$2,000
Total of $14,000 in wages
See:
@Hammercr
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