HSA Contributions and Code W on W-2

[taxn00b]

Dumb question:  Is there any case in which code W in box 12 of the W-2 is not generated as a result of contributions to an HSA made through a cafeteria plan?  Where these amounts could be deductible?  Thanks!

[Lee B]

That would be double dipping

[taxn00b]

19 minutes ago, cbslee said:

That would be double dipping

That's what I thought... but I just wanted to make sure there wasn't a circumstance in which there were contributions reported in box 12 code W which may not be made through a cafeteria plan.

[Lee B]

My past experience with clients, where both the employer and the employee were contributing to an HSA, was that it was helpful to have a copy of the employee's

last pay stub along with the W-2 as a confirmation. 

[Max W]

California, and there may be other states, does not conform to the treatment of HSA contributions and does not allow a reduction in taxable income.  Sometimes the W2 has will show the same income for federal and state, in which case an adjustment on the state side has to be made.

[joanmcq]

ATX automatically make the CA adjustment with code W.