@nsl21
"My employer did not report any amount in box 12W but I did have employee and employer contributions."
If your employer sent HSA contributions to your HSA custodian from either themselves or from you through payroll deduction, then your employer owes you a corrected W-2.
The instructions for box 12, code W, on the W-2 (on page 20) clearly state:
"Code W—Employer contributions to a health savings account (HSA). Show any employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to an HSA."
Show this to your employer and ask for a corrected W-2.
"I'm adding the amount under 'Other contributions made by me' so that it populates in Line 2 of form 8889, since Line 9 (where employer contributions from box 12W of the W-2 should populate) is zero. This way I get the HSA contribution deduction. Is this correct?"
No, it's not correct, even though it seems like it would be.
The code W amount should appear on line 9, as you surmise.
But what most taxpayers don't realize is that when HSA contributions are reported with a code W in box 12, then this amount is removed from Wages in boxes 1, 3, and 5 on the W-2 before the W-2 is printed by the employer.
Thus, there is no apparent HSA deduction on the return, because the HSA contributions were never in your income in the first place.
Furthermore, your employer is shortchanging you. If your employer did not remove the code W amount from Wages in boxes 3 and 5, then you paid Social Security tax and Medicare tax on the HSA contributions, when the IRS doesn't require you to pay them.
Now, there is no way to know from looking at your W-2 if your employer removed the HSA contributions from Wages in boxes 1, 3, and 5. You just have to ask them. And while you're asking, ask for the corrected W-2.
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