I get a distribution from a cafeteria plan equal to a HSA if I had insurance through my work. I have insurance through my wife's work. how do I fill out form 8889.

[Opus 17]

You'll need to provide more details.  You don't use form 8889 unless you actually deposit or withdraw money from an HSA.  I don't know what kind of plan you are talking about.  Did you receive money?

[coolwind1]

we have a cafeteria plan and there is a HSA if you have medical insurance but it you don't have insurance they have to give the employee an amount equal to the HSA amount. The w2 has it in box 12 with a code of W. This amount just gets added into my pay check not into an HSA account.

[Opus 17]

It is correct that any money they give you in lieu of you having an HSA is included in your box 1 income.  However, you should not also then have any amount in box 12 with code W.  This will look to the IRS like you made contributions to an HSA when you did not and were not eligible, and they will come back to you with penalties and tax.

If your employer gave you money instead of making an HSA contribution, box 12 should not have code W.  You need a corrected W-2 before you can file your tax return.