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Text of IRS Announcement on HSA Contribution Code for 2004 Form W-2 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 26, 2004
Excerpt: A new code (Code W -- Employer's contribution to an employee's Health Savings Account (HSA) for use in box 12 on the 2004 Form W–2 has been added to the 2004 Instructions for Forms W–2 and W–3.
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