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Level 1
posted Apr 4, 2020 7:41:08 AM

HSA information in box 12 and 14

My employer included the following information HSA information in my W-2, and I'm confused as how to report it into my return.

Box 12: Code "W" and amount 500.00

Box 14: EE HSA  2999.95

 

Should I include the 500 as my employer contribution to the HSA (box 9) and 2999.95 (box 2) of the form 8889? or should I include all in box 9 and nothing on box 2 since the contributions were reported in my W2?

 

I tried both, and there seems to be a big difference in the tax return, but I'd like to know what would be the correct way of reporting it.

 

Edit: I used the wrong code of box 12 in my initial message, it was not "D", but "W".

0 4 2015
4 Replies
Level 15
Apr 4, 2020 8:10:54 AM

NO ... code D in box 12 has nothing to do with an HSA ... that is the 401K contribution. 

Level 15
Apr 4, 2020 8:15:25 AM

And box 14 is informational only ... if the HSA contributions were deducted from your pay already it would be reported in box 12 with a code W.   That is the only amount that would carry from the W-2 automatically.   

 

I have never heard of HSA contributions being mentioned in box 14 ... this could only happen if the employer did this after taxes which would be very unusual ... ask the employer what that means.

Expert Alumni
Apr 4, 2020 8:15:41 AM

It depends. @Critter is correct.

Box 12 Code D: Elective deferrals under a section 401(k) cash or deferred arrangement plan (including a SIMPLE 401(k) arrangement). See W-2 W-3 Instructions page 19

These amounts are tax deferred and should not be included in Box 1 wages. This is a retirement amount and not related to anything medical.

 

Box 14: EE HSA: This amount is more commonly reported in Box 12 using Code W when the employer contributes a portion to the HSA. 

 

If you contributed after tax dollars, then you would have a deduction and report it separately..

If the HSA contribution was from your paycheck before tax dollars, then you do not report the employee contribution separately.

 

Click the link for more details: Where do I enter my HSA contribution?

@DonGr

 

 

 

Level 1
Apr 4, 2020 10:25:07 AM

I got the wrong code in my initial message. I have both D and W in box 12, but I also have the EE HSA in box 14.