HSAs, Cafeteria Plans, and W-2 Reporting

[Guest JimD-EBR]

Announcement 2004-2 and the W-2 Instructions indicate that employer contributions to an HSA must be reported in Box 12 with code W. Does "employer contribution" include pre-tax employee deferrals to an HSA under a Section 125 cafeteria plan as well as direct employer contributions to the HSA? Cites appreciated.

[jstorch]

Yes. Notice 2004-2 Q/A 19, 2nd to last sentence:

"Contributions to an employee's HSA through a cafeteria plan are treated as employer contributions."

[Guest JimD-EBR]

Thanks - thought it was in the guidance, just couldn't find it!