W-2 Reporting for HSA contributions thru cafeteria plan

[bdeancpa]

I have found no direct guidance on the proper reporting of HSA contribuitons an employee makes through a cafeterial plan. It appears the Form 8889 (HSA tax form) only makes sense of this type of contribuiton if it is treated as an employer contributon. This also seems to make sense given the fact that cafeteria plan contribuiton of other types are generally treated as employer contribuitons and funds are returned to the employer if not used. Does any one have a different optinino. Thanks for your help.

Dean Huber

[oriecat]

If deducted pre-tax through the 125 plan, then it is considered an employER contribution. This has to be reported on the W-2 in Box 12 with code W. W-2 Instructions: http://www.irs.gov/instructions/iw2w3/ch01.html#d0e1309

According to the Form 8889 instructions online, it has to be completed whether it was employee or employer contributions. "Who Must File: You must file Form 8889 if any of the following apply. : You (or someone on your behalf, including your employer) made contributions for 2004 to your HSA." http://www.irs.gov/instructions/i8889/ch01.html