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New Member

HSA premium pass-through and form 8889

Wondering if anyone would know this. I have an HSA and my health plan contributes a "premium pass-through" to my account every month. This amount has never been included on my W-2. The only contribution amount on my W-2 is what I contributed. Do I need to include the "premium pass-through" contributions on Form 8889 Line 9? After some Google searches, it seems like I am supposed to include this; however, if so, I don't understand why it's not included on my W-2.

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Level 13

HSA premium pass-through and form 8889

I have not heard this terminology before, but I did find this reference: "many plans have what's called a "premium pass through," where a portion of your HDHC premiums are automatically contributed to the HSA." Indeed, I now see a number of plans from major companies seem to refer to this.

My question is, "If this premium pass-through is part of the insurance premiums that you pay, then is this amount part of the amount coded with "DD" in box 12 on your W-2?"

If it is, then you have also gotten your tax benefit, because the DD amount is removed from Wages in box 1 on your W-2. So reporting it with code W would be redundant.

If this pass though amount is not part of code DD, then, yes, it should have been with code W.

But if your employer chose not to do that (you should ask why, since the IRS instructions for the W-2 are pretty clear on this point), then do the following:

  • Go to Federal Taxes->Deductions & Credits->Medical and click on "HSA MSA Contributions".
  • Go to the screen entitled "Did your employer tell you about any other contributions?" (see screenshot below)
  • Click on "yes" to exposes the bottom three lines
  • Enter the amount of the pass-through on the last line (see red arrow)

View solution in original post

3 Replies
Highlighted
Level 13

HSA premium pass-through and form 8889

I have not heard this terminology before, but I did find this reference: "many plans have what's called a "premium pass through," where a portion of your HDHC premiums are automatically contributed to the HSA." Indeed, I now see a number of plans from major companies seem to refer to this.

My question is, "If this premium pass-through is part of the insurance premiums that you pay, then is this amount part of the amount coded with "DD" in box 12 on your W-2?"

If it is, then you have also gotten your tax benefit, because the DD amount is removed from Wages in box 1 on your W-2. So reporting it with code W would be redundant.

If this pass though amount is not part of code DD, then, yes, it should have been with code W.

But if your employer chose not to do that (you should ask why, since the IRS instructions for the W-2 are pretty clear on this point), then do the following:

  • Go to Federal Taxes->Deductions & Credits->Medical and click on "HSA MSA Contributions".
  • Go to the screen entitled "Did your employer tell you about any other contributions?" (see screenshot below)
  • Click on "yes" to exposes the bottom three lines
  • Enter the amount of the pass-through on the last line (see red arrow)

View solution in original post

Highlighted
New Member

HSA premium pass-through and form 8889

Thank you! I can't tell if the premium pass through was included in the amount coded with "DD". I think either way I'll need to include the premium pass through on Form 8889, Line 9 since that line is really about making sure I don't go over the contribution limit. After some more googling, I found something that said the premium pass through is included when determining whether or not I've gone over the contribution limit.

I'll have to ask my employer if the premium pass through was included in the amount coded "DD".

Thanks so much for your help!
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New Member

HSA premium pass-through and form 8889

I've never heard of a premium pass through before, can you tell me which carrier your using for your HDHP. I would like to look into this further. Thanks

 

Jeanene