I became a 2% shareholder in an S Corporation this year. We have a HDHP and I contributed to my HSA. In previous years (pre-2% shareholder), the HSA contribution was shown in Box 12W since it was taken out pre-tax. In 2023, the HSA contributions were taken out post-tax on my paycheck, but my W-2 still shows the amount in Box 12W. Should this amount be shown in Box 12W? If so, how would I be able to reduce my gross earnings by that amount?
