Is the amount in Box 12 Code W included in the total income shown in boxes 1, 3 or 5?

[LeeM · Accepted solution]

Not usually. In most situations, your employer's contributions to your HSA are excludable from your income, and therefore don't need to be shown as income, or wages on your W-2. 

However, all employer contributions to your HSA must be reported in box 12 of Form W-2, with the code "W." Your contributions, added to your employer's contributions, can't exceed the allowable maximum contributions for the year.